Follow-up Audit of Key Financial Processes at the Northern Ontario Field Unit

FOLLOW-UP AUDIT OF KEY FINANCIAL PROCESSES AT THE NORTHERN ONTARIO FIELD UNIT FINAL REPORT APRIL 2008 Parks Canada Agency Audit of Key Financial Processes Northern Ontario Field Unit ©Her Majesty the Queen of Canada, represented by the Chief Executive Officer of Parks Canada, 2007 Catalogue No. : R60-3/2-19-2008 ISBN : 978-0-662-69897-5OIAE 2 April 2008 Parks Canada Agency Audit of Key Financial Processes Northern Ontario Field Unit TABLE OF CONTENTS SUMMARY........................................................................................................................ 4 1. CONTEXT..................................................................................................................9 2. OBJECTIVES AND SCOPE...................................................................................... 9 3. METHODOLOGY.....................................................................................................9 4. STATEMENT OF ASSURANCE............................................................................10 5. CONCLUSION.........................................................................................................10 6. OBSERVATIONS AND RECOMMENDATIONS............................................. 11 6.1 Management Control Framework........................... ...