AUDIT OF CONTRIBUTION AUDITING

TABLE OF CONTENTS STATEMENT OF ASSURANCE ................................................................................................ i EXECUTIVE SUMMARY .......................................................................................................... 1 1. INTRODUCTION ................................................................................................................. 7 1.1 Background ..................................................................................................................... 7 1.2 Organizational Structure ................................................................................................. 8 1.3 Audit Objectives and Scope ............................................................................................ 9 2. OBSERVATIONS – MANAGEMENT FRAMEWORK ................................................. 11 2.1 Follow-Up on Previous Audit of Contribution Auditing Process ................................. 11 2.2 Departmental Contribution Audit Policy ...................................................................... 11 2.3 Appropriateness of the Level of Audit Activities within Programs Branch ................. 12 2.4 Audit Process ................................................................................................................ 13 3. OBSERVATIONS – INFORMATION SYSTEMS .......................................................... 25 3.1 Audit Risk Matrix ............... ...