Audit Report of the Interchange Canada Program

Assurance Services Directorate
Corporate Review Branch

March 2007

• Executive Summary
• 1.0 Introduction
  • 1.1 Authority for the project
  • 1.2 Background
• 2.0 Objectives
• 3.0 Scope
• 4.0 Approach and Methodology
• 5.0 Conclusions
• 6.0 Observations and Recommendations
  • 6.1 Program Objectives and Roles and Responsibilities (Criteria 1 & 3)
  • 6.2 Application of Program Eligibility, Guidelines and Processes (Criteria 2, 4 & 5)
    • 6.2.1 Program Eligibility
    • 6.2.2 Letters of Agreement
    • 6.2.3 Management Accountability Framework
  • 6.3 Conflict of Interest (Criterion 4)
  • 6.4 Payments and Recovery (Criteria 6 & 7)
  • 6.5 Program Performance and Monitoring (Criteria 7 & 8)
• Appendix A ‑ Audit Criteria