Audit Planning Memorandum for the

Audit of the Financial Information Strategy - Capital Asset Management Library and Archives Canada Prepared for Library and Archives Canada Prepared by Audit Services Canada Project No.: 330-1556 Final version approved by the Audit and Evaluation Committee June 2007 Library and Archives Canada Project No.: 330-1556 Table of Contents Page 1.0 EXECUTIVE SUMMARY ................................................................................................ 1 2.0 BACKGROUND ................................................................................................................. 3 3.0 METHODOLOGY ............................................................................................................. 6 4.0 AUDIT RESULTS .............................................................................................................. 8 5.0 CONCLUSION 13 APPENDIX A - SAMPLE DETAILS: DOCUMENTATION REVIEW............................... 14 APPENDIX B - SAMPLE DETAILS: SITE VISITS .............................................................. 15 APPENDIX C - SAMPLE DETAILS: SURVEY..................................................................... 16 AUDIT SERVICES CANADA Page i Library and Archives Canada Project No.: 330-1556 1.0 Executive Summary With the introduction of the Financial Information Strategy (FIS) there are requirements for ...