Transportation Safety Board of Canada - Internal Audit - Audit of Overtime - Audit Report

TRANSPORTATION SAFETY BOARD OF CANADA AUDIT OF OVERTIME AUDIT REPORT SUBMITTED TO: TRANSPORTATION SAFETY BOARD OF CANADA 200, PROMENADE DU PORTAGE, 4E ÉTAGE GATINEAU, CANADA K1A 1K8 SUBMITTED BY: SAMSON & ASSOCIATES 85, RUE VICTORIA GATINEAU, QUEBEC, J8X 2A3 WWW.SAMSON.CA SAMSON@SAMSON.CA OCTOBER 6, 2008 TABLE OF CONTENTS EXECUTIVE SUMMARY .........................................................................................................................................1 I. BACKGROUND .....................................................................................................................1 1.1 ORGANIZATIONAL STRUCTURE...................................................................................................................1 1.2 TSB OVERTIME USAGE.................................................................................................................................1 II. AUDIT OBJECTIVE, CRITERIA AND SCOPE ...........................................................................................2 2.1 AUDIT OBJECTIVE.........2 2.2 AUDIT CRITERIA...........2 2.3 SCOPE............................3 III. METHODOLOGY.............................................................................................................................................4 3.1 PRELIMINARY PHASE....4 3.2 VERIFICATION PHASE....4 IV. AUDIT ...