AUDIT OF KEY FINANCIAL PROCESSES AT

AUDIT OF KEY FINANCIAL PROCESSES AT THE GASPÉ FIELD UNIT Prepared by: Samson & Associates FINAL REPORT OCTOBER 2006 Report tabled and approved by the A&E Committee ©Her Majesty the Queen in Right of Canada, represented by the Chief Executive Officer of Parks Canada, 2006 Catalogue No. : R60-3/2-13-2007E-PDF ISBN : 978-0-662-45809-8 TABLE OF CONTENTS EXECUTIVE SUMMARY ................................................................................................ 4 1. BACKGROUND ...................................................................................................... 8 2. OBJECTIVES AND SCOPE.................................................................................... 8 3. METHODOLOGY ................................................................................................... 8 4. ASSURANCE STATEMENT.................................................................................. 9 5. CONCLUSION......................................................................................................... 9 6. OBSERVATIONS AND RECOMMENDATIONS............................................... 10 6.1. Management Control Framework........................................................................... 10 6.2. Revenues.............................. ...