English: Transactions not considered either high risk or low risk will be considered medium risk.\par \pard{\page{\par\pard \fs36\ql\b Appendix C - Risk level by Transaction Type and Dollar Value\fs24\b0 \par\par} }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{{\b Type of Transaction}\cell {\b Low Risk}\cell {\b Medium Risk}\cell {\b High Risk}\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{General accounts payable\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Grants and contributions\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Social assistance payments\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Travel expense claims\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Hospitality\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Conferences/training\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Relocation claims\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Payments to employees\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Interdepartmental settlements\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}\ql This is an example of the type of matrix that should be developed in order to identify risk levels for transactions.\par \pard{\page{\par\pard \fs36\ql\b Appendix D - Implementation of Sampling\fs24\b0 \par\par} }\pard \ql \sb100\sa100 {This policy supports the use of sound statistical sampling which determines the sample size objectively according to the desired degree of confidence. Samples are selected in an unbiased and representative fashion.
French: Cette catégorie regroupe les opérations qui ne sont pas énumérées dans les deux catégories précédentes.\par \pard{\page{\par\pard \fs36\ql\b Appendice C - Catégories de risque selon la nature de l'opération et les sommes en jeu\fs24\b0 \par\par} }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{{\b Nature de l'opération}\cell {\b Risque faible}\cell {\b Risque moyen}\cell {\b Risque élevé}\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Comptes créditeurs généraux\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Subventions et contributions\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Paiements d'aide sociale\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Demandes de remboursement de frais de déplacement\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Frais de réception(accueil)\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Conférences et formation\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Demandes de remboursement de frais de réinstallation\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Paiements aux employés\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4{Règlements interministériels\cell < $$$\cell $$$ - $$$\cell > $$$\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\row }}\ql Ce tableau est UN MODÈLE de la matrice qui devrait être établie pour déterminer l'importance du risque que présentent les opérations.\par \pard{\page{\par\pard \fs36\ql\b Appendice D - Échantillonnage statistique\fs24\b0 \par\par} }\pard \ql \sb100\sa100 {La présente politique préconise le recours à des méthodes éprouvées d'échantillonnage statistique qui permettent de prélever de façon objective, et sans distorsion, un échantillon représentatif de la taille voulue et selon le niveau de confiance souhaité.