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PARKS CANADA AGENCY AUDIT OF KEY FINANCIAL PROCESSES AT THE NORTHERN PRAIRIES FIELD UNIT FINAL REPORT OCTOBER 2005 Report tabled at and approved by A&E Committee Parks Canada Agency Audit of key financial processes At Northern Prairies Field Unit ©Her Majesty the Queen in Right of Canada, represented by the Chief Executive Officer of Parks Canada, 2006 Cagalogue No. : R60-3/2-4-2006E-PDF ISBN : 0-662-42929-XPEAG 2 October 2005 Parks Canada Agency Audit of key financial processes At Northern Prairies Field Unit TABLE OF CONTENT EXECUTIVE SUMMARY.......................................................................................................4 1 OVERVIEW.....................................................................................................................10 1.1 Background.... 10 1.2 Methodology ....................................................................................................................... 11 1.3 Assurance Statement ........................................................................................................... 12 1.4 Conclusion...... 12 2 OBSERVATIONS AND RECOMMENDATIONS ......................................................13 2.1 Management Control Framework........................................................................................ 13 2.2 Payments to suppliers.................................... ...