Enforcement Audit Reference Manual – version 1.0

Enforcement Audit Reference Manual – version 1.0

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This reference manual contains the audit standards of the Forest Practices Board (FPB) for the conduct of its enforcement audits, and the audit criteria and procedures for use in assessing the appropriateness of government enforcement under Part 6 of the Forest Practices Code of British Columbia Act (the Act).

This reference manual provides guidance to auditors and information to auditees in assessing the appropriateness of government enforcement under Part 6 of the Act. It does not cover other types of audits that may be carried out by the Forest Practices Board, such as compliance or special audits.