Office of the Auditor General Canada—Internal Audit Report

Office of the Auditor General of Canada Internal Audit Report Hospitality Expenses December 2005 Katherine Rossetti, Director Janet Jones, Principal Subhas Roy, Auditor OAG Internal Audit of Hospitality Expenses December 2005 Table of Contents 1.0 Executive Summary ........................................................................................................1 2.0 Introduction .....................................................................................................................3 2.1 Audit Mandate .......................................................................................................3 2.2 Background ...........................................................................................................3 3.0 About the Audit ...............................................................................................................3 3.1 Objectives and Scope ...........................................................................................3 3.2 Audit Approach and Lines of Inquiry .....................................................................3 4.0 Observations and Recommendations...........................................................................4 4.1 Policy Framework..................................................................................................4 4.2 Delegation of Responsibilities ....................... ...