Guidelines for Audit

Guideline for Audit Ontario Regulation 22/04 Electrical Distribution Safety April 6, 2005 Guideline for Audit Legal Disclaimer. This document contains GUIDELINES ONLY to assist members of the industry in interpreting Ontario Regulation 22/04 - Electrical Distribution Safety - made under subsection 113(1) of Part VIII of the Electricity Act, 1998. These guidelines do not have the force of law. Where there is a conflict between these guidelines and any legislation or regulation which may apply, the relevant law prevails. Retention Periods stated in the guidelines set out the minimum period for which referenced documents are to be retained. Each distributor needs to make its own assessment of the appropriate retention period for specific documents based on its assessment of risk factors and potential liability. Guidelines for Audit Page 2 of 33 Guideline for Audit 1.0 Audit Objectives 1.1 Purpose of Guideline. This Guideline has been prepared to provide guidance to distributors and auditors engaged by a distributor to satisfy the requirements of Section 13 of Ontario Regulation 22/04 - Electrical Distribution Safety. It is not the intent of this document to tell auditors how to perform their audits, rather it is intended to provide guidance on some of the issues that arise from the requirements of the Regulation. 1.2 What is an audit? An ...