Search - consideration

Although consideration should be given to the availability and quantum of support provided, a person is generally considered to be dependent on someone if the individual has actually supplied necessary maintenance...” ¶2.31.1 has been added to provide guidelines on whether dependency can be said to exist between an individual and an eligible person with a disability. ...

Consideration should also be made for all remaining regions to conduct a similar "clean-up" project so that an accurate inventory may be ascertained. ...

The scope of the audit was driven by the result of a risk assessment and also took into consideration work performed by other advisory and assurance providers to avoid duplication. ...

This practice will start in April 2011. 5.0 Quality Assessment Participants CAEB Self-Assessment: Patricia MacDonald Chief Audit Executive Annie Boudreau Director – Internal Audit Corporate Functions Gita Bhatt Director – Internal Audit Tax Operations Maura Butko Director – Professional Practices and Corporate Services Robin Fullarton Manager – Professional Practices Unit John Arnold Project Leader – Professional Practices Unit Independent Validation: David Rattray Robin Sellar Appendix A- Assessment Rating Assessment Rating GC [Footnote 1] PC [Footnote 2] DNC [Footnote 3] OVERALL EVALUATION X ATTRIBUTE STANDARDS X 1000 Purpose, Authority, and Responsibility (Internal Audit Policy) X 1010 – Recognition of the Definition of Internal Auditing X 1100 Independence and Objectivity X 1110 Organizational Independence X 1111 Direct Interaction with the Board X 1120 Individual Objectivity X 1130 Impairments to Independence or Objectivity X 1200 Proficiency and Due Professional Care X 1210 Proficiency X 1220 Due Professional Care X 1230 Continuing Professional Development X 1300 Quality Assurance and Improvement Program X 1310 Requirements of the Quality Assurance and Improvement Program X 1311 Internal Assessments X 1312 External Assessments X 1320 Reporting on the Quality Assurance and Improvement Program X 1321 Use of "Conforms with the International Standards for the Professional Practice of Internal Auditing " X 1322 Disclosure of Noncompliance X PERFORMANCE STANDARDS X 2000 Managing the Internal Audit Activity X 2010 Planning X 2020 Communication and Approval X 2030 Resource Management X 2040 Policies and Procedures X 2050 Coordination X 2060 Reporting to the Board and Senior Management X 2100 Nature of Work X 2110 Governance X 2120 Risk Management X 2130 Control X 2200 Engagement Planning X 2201 Planning Considerations X 2210 Engagement Objectives X 2220 Engagement Scope X 2230 Engagement Resource Allocation X 2240 Engagement Work Program X 2300 Performing the Engagement X 2310 Identifying Information X 2320 Analysis and Evaluation X 2330 Recording Information X 2340 Engagement Supervision X 2400 Communicating Results X 2410 Criteria for Communicating X 2420 Quality of Communications X 2421 Errors and Omissions X 2430 Use of "Conducted in conformance with the International Standards for the Professional Practice of Internal Auditing ". ...

In the absence of awareness, monitoring and enforcement of PSS policy and procedures, the Agency is exposed to the risk that personnel may not have been screened at the appropriate level, including consideration of all information relevant to the screening process. ...

Audits and evaluations are identified using a risk-based approach that includes consideration of Agency-wide risks and Corporate Business Plan priorities as well as CAEB’s risk assessment of the Agency’s activities. ...

Audits and evaluations are identified using a risk-based approach that includes consideration of Agency-wide risks, Corporate Business Plan priorities, the Treasury Board Secretariat (TBS) Management Accountability Framework as well as CAEB’s risk assessment of the Agency’s activities. ...

Reviewed the documented business intelligence requirements and IT architecture governance records of decisions, standards, and enterprise solution considerations. ...

Much of the Future-oriented Statement of Operations is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ...

The CRA ensures that consideration of these outcomes is an integral part of its decision-making processes. ...