According to the Internal Audit and Evaluation Policies, this plan has been developed to permit coverage of departmental priorities and corporate risks. Also to meet the MAF requirements, this year’s A&E projects have been risk-ranked and aligned with the Corporate Risk Profile and corporate risks. Collectively these actions, along with other coverage requirements, will support the reporting requirements for CAE’s annual holistic opinion, on the adequacy and effectiveness of risk management, controls and governance processes, as required by the TB Policy on Internal Audit.