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FOREWORD

The purpose of this Internal Audit Manual is

1. to bring together in one place the general policies and standards governing the Internal Auditor's Office;
2. to provide the foundation for professional working relationships by setting out general procedures, operating methods and practices for use by all audit staff;
3. to establish administrative procedures specific to the Internal Auditor's Office; and
4. to establish control and reporting procedures designed to assure effective coordination and consultation with the Audit Committee.

This manual is not intended to be all inclusive, particularly as it relates to auditing procedures. Each audit has its own objectives and, consequently, its own set of auditing procedures.

Continuous improvement of this Manual is encouraged and suggestions in that regard are encouraged and welcomed.

Joseph Bergeron, CPA, CIA, CGAP
Internal Auditor
June 2008 (Original issue)