2022–23 Annual Report of the Canada Energy Regulator – Appendix E: Audits

Management System Audits

Audits evaluate how a company manages its activities. The CER expects every company it regulates to have management systems and protection programs that are effective and work well. Companies that manage their activities well can better anticipate, prevent, and mitigate issues that can affect safety, security, and the environment.

After an audit is done, a report is made public. The CER expects all companies to consider and review the findings in these reports and use them to improve their management systems.

Management System Audits completed in 2022–23:

Management System Audits completed in 2022–23:


Audit Topic


Last Updated

Enbridge Pipelines Inc.

Contaminated Sites Management

Audit Report E101-2022-2023 01 [PDF]


NOVA Gas Transmission Ltd.

Damage Prevention

Audit Report N081-2022-2023 01 [PDF]


Trans-Northern Pipelines Inc.

Contaminated Sites Management

Audit Report T217-2022-2023 0101 [PDF]


The CER completed six operational audits in 2022–23. However, only three were available for publication as of March 31, 2023. When they are available, all operational audit reports and related documents are published on the CER’s website under Reports on Compliance and Enforcement.

Financial Regulatory Audits

The CER considers financial regulatory audits to be an important regulatory tool to ensure compliance with the CER Act, regulations, orders, and decisions, as well as documenting companies' current operations, management systems, procedures and internal controls.

  • In 2022–23, the CER completed one focused financial regulatory audit regarding twelve companies’ practices and procedures related to abandonment and collection mechanisms such as trusts. This audit resulted in no findings or recommendations to companies.

The 12 companies that were audited were:

  • Enbridge Pipelines (NW) Inc.
  • Enbridge Pipelines Inc.
  • Foothills Pipe Lines Ltd.
  • Kingston Midstream Westspur Limited
  • Maritimes & Northeast Pipeline Management Ltd.
  • Montreal Pipe Line Limited
  • NOVA Gas Transmission Ltd.
  • Trans Mountain Pipeline ULC
  • Trans Québec and Maritimes Pipeline Inc.
  • TransCanada Keystone Pipeline GP Ltd.
  • TransCanada PipeLines Limited
  • Trans-Northern Pipelines Inc.
Date modified: