Audit of Key Financial Processes of the Ontario Service Centre - Cornwall

AUDIT OF KEY FINANCIAL PROCESSES ONTARIO SERVICE CENTRE - CORNWALL FINAL REPORT Prepared by: SAMSON & ASSOCIATES MARCH 2006 Report tabled and approved by the A&E CommitteeParks Canada Agency Audit of Key Financial Processes Ontario Service Centre © Her Majesty the Queen in Right of Canada, represented by the Chief Executive Officer of Parks Canada, 2006 Catalogue No. : R60-3/2-5-2006 ISBN : 0-662-49358-32PEAG March 206 Parks Canada Agency Audit of Key Financial Processes Ontario Service Centre TABLE OF CONTENTS EXECUTIVE SUMMARY .......................................................................................... 4 1. BACKGROUND .................................................................................................. 9 2. OBJECTIVES AND SCOPE ............................................................................ 10 3. METHODOLOGY ............................................................................................10 4. STATEMENT OF ASSURANCE ..................................................................... 11 5. CONCLUSION ..................................................................................................11 6. OBSERVATIONS AND RECOMMENDATIONS ........................................ 12 6.1. Management Control Framework .................... ...