Contents

Executive summary 3

Summary of internal audit results 5

Summary of findings 6

Management comments 6

Overview 7

Security programs and plans 9

Health and Safety programs 10

Detailed observations 11

Considerations for improvement 16

Appendix A: Basis of findings rating and report classification 17

Appendix B: Background, Scope and Objectives 20

Background 20

Scope 20

Internal audit objectives 20

Specific scope exclusions 20

Appendix C: Limitations and responsibilities 21