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4.0 Methodology

The audit was conducted in accordance with Standards for the Professional Practice of Internal Auditing adopted by the Government of Canada.

Audit procedures consisted of a preliminary survey, including discussions with departmental officials to gather corporate information regarding health related travel. Additionally, the audit team reviewed reports and working papers of previous internal and external audits and post payment verification results on Veterans health related travel.

The audit team reviewed the management control framework and conducted interviews with staff who are responsible for the management and delivery of health related travel. Interviews were conducted with program and finance staff in Head Office and regional offices to obtain an understanding of internal controls relating to health related travel transactions and reports.

The audit team conducted a process review to assess the adequacy of controls and to determine whether policies, procedures and guidelines were being followed.

A sample of FHCPS transactions related to health related travel was randomly selected using a 95% confidence interval, a 5% margin of error. The 2008/2009 finance reported post payment 31% error rate was also used as the estimated error rate for the sample. Transactions relating to taxis were not included due to the current issues pertaining thereto (refer to Section 7.1.2). The selection was weighted with more emphasis placed on regions with higher error rates and regions that had recent changes in the service delivery model.

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