| 000 | 00000cam 2200000zi 4500 |
| 001 | 9.965649 |
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| 003 | CaOODSP |
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| 005 | 20260909151536 |
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| 006 | m o d f |
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| 007 | cr cn |||||||| |
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| 008 | 260903e202603##onc o f000 0 eng d |
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| 020 | |a9781100004389 |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 043 | |an-cn--- |
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| 086 | 1 |aPS38-147/2026E-PDF |
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| 245 | 00|aAudit of costing / |cInternal Audit and Program Evaluation Directorate. |
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| 264 | 1|a[Ottawa] : |b[Canada Border Services Agency], |cMarch 2026. |
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| 264 | 4|c©2026 |
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| 300 | |a1 online resource (22 pages) |
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| 336 | |atext|btxt|2rdacontent |
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| 337 | |acomputer|bc|2rdamedia |
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| 338 | |aonline resource|bcr|2rdacarrier |
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| 500 | |aIssued also in French under title: Vérification de l’établissement des coûts. |
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| 500 | |aCaption title. |
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| 520 | |a"The objective of this audit was to assess whether the CBSA costing activities are adequate, effective and costing activities for projects are in compliance with applicable TBS policies and directives to support credible cost estimation for projects and other types of investments"--About the audit, page 2. |
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| 610 | 20|aCanada Border Services Agency|xAuditing. |
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| 650 | 0|aCost accounting|zCanada|xAuditing. |
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| 710 | 2 |aCanada Border Services Agency. |bInternal Audit and Program Evaluation Directorate, |eissuing body. |
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| 775 | 08|tVérification de l’établissement des coûts / |w(CaOODSP)9.965650 |
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| 856 | 40|qPDF|s574 KB|uhttps://publications.gc.ca/collections/collection_2026/asfc-cbsa/PS38-147-2026-eng.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://www.cbsa-asfc.gc.ca/agency-agence/reports-rapports/ae-ve/cost-cout/menu-eng.html |
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