SSL Field Unit Audit Final Report v3-e

PARKS CANADA AGENCY AUDIT OF KEY FINANCIAL PROCESSES AT THE SAGUENAY ─ ST. LAWRENCE FIELD UNIT FINAL REPORT FEBRUARY 2005 Report tabled at and approved by A&E Committee Parks Canada Agency Audit of key financial processes Saguenay ─St. Lawrence Field Unit TABLE OF CONTENT EXECUTIVE SUMMARY.......................................................................................................3 1 OVERVIEW.......................................................................................................................6 1.1 Background ........................................................................................................................... 6 1.2 Objectives and Scope ............................................................................................................6 1.3 Methodology ......................................................................................................................... 7 1.4 Assurance Statement .............................................................................................................8 1.5 Conclusion............................................................................................................................. 8 2 OBSERVATIONS AND RECOMMENDATIONS ........................................................9 2.1 Management Control Framework ......................................................................................... 9 ...