Audit of Key Financial Processes at the Cape Breton Field Unit

AUDIT OF KEY FINANCIAL PROCESSES AT THE CAPE BRETON FIELD UNIT FINAL REPORT Prepared by: Deloitte & Touche LLP NOVEMBER 2006 Report tabled and approved by the A&E Committee Parks Canada Agency Audit of key financial processes Cape Breton Field Unit Her Majesty the Queen in Right of Canada, represented by the Chief Executive Officer of Parks Canada, 2007 Cagalogue No. : R60-3/2-18-2007 ISBN : 978-0-662-69896-8 PEAG 2 November 2006 Parks Canada Agency Audit of key financial processes Cape Breton Field Unit TABLE OF CONTENTS EXECUTIVE SUMMARY.......................................................................................................4 1 OVERVIEW.......................................................................................................................8 1.1 Background ........................................................................................................................... 8 1.2 Methodology ......................................................................................................................... 9 1.3 Assurance Statement ............................................................................................................. 9 1.4 Conclusion............................................................................................................................. 9 2 OBSERVATIONS AND RECOMMENDATIONS .................. ...