The Ministry of Advanced Education (Ministry) provides overall funding and policy direction for British Columbia's public post-secondary education system. The Student and Strategic Services Division, Ministry of Advanced Education requested Internal Audit & Advisory Services to conduct a review of the international education programs at institutions to establish whether the cost of education is fully paid for by international students. The Ministry approved this project as part of the annual internal audit planning process. The International Education Review was completed in two phases. The pilot comprising Phase I, was completed during February 2004. The fieldwork for Phase II (which covered a total of six institutions) was performed from June to September 2005. The review established that there was likely no subsidization of international students by BC taxpayers at the institutions examined during Phase II of the International Education Review. For the rural institution, the review found that international tuition fees covered incremental costs attributable to international education programs. For the institution examined during the Phase I pilot, the analysis showed that the direct costs of international education were covered. However, the methodology used at that time could not confirm indirect and capital costs were fully covered by international education program fees. The institutions visited for this review were randomly chosen by the Ministry. These institutions were: Malaspina University College (Phase I pilot), College of the Rockies, Kwantlen University College, Douglas College, Camosun College, Thompson River University, and University of British Columbia. [This report was prepared by the Internal Audit & Advisory Services, Office of the Comptroller General, Ministry of Finance.]