Traduction de «Bureau de la vérification interne des comptes » (Français → Anglais) :

Our audit will set out first to determine the extent to which we can rely on the internal audit and the ongoing performance tracking system established by the department; second, to assess the progress being made by the department in implementing its corrective action plan; third, to assess compliance with financial authorities such as the Financial Administration Act and the Treasury Board policies; fourth, to assess the adequacy of the management control framework—for example, who is responsible for what, how the key decisions are made, the capacity to deliver programs and the controls in place—and finally, we will assess the measur ...[+++]ement of results and how they are reported.

44. Regrets that until now the GEA is considered as a lump-sum amount and that there are no precise rules for the expenditures that may be covered by the allowance; is astonished that Members do not have to account for the way they have used the allowance and that for Members who wish to do so, verification of their accounts by the Internal Auditor of Parliament is not possible; calls for further clarifications in respect of the type of expenditure the GEA is to be used for and for the introduction of obligatory annual reporting by the Members of their expenditures paid out ...[+++] of the GEA, or, failing that, for at least opening a procedure for verification of the Members' accounts on a voluntary basis;

13. Recalls that the internal audit on salary transfers, which was completed in 2006 and which included an in-depth review of all existing transfers, revealed that "[w]eaknesses existed concerning the principle of separation of functions in this area (initiating functions and internal verification) and the control environment should have been given greater priority in view of the risks concerned"; further note ...[+++]s that a follow-up to the Internal Auditor's recommendations was carried out in February 2007 and a second follow-up took place in 2008, and that it was found that 16 out of 20 recommendations have been fully implemented; urges the CoR's administration to ensure the full implementation of all audit recommendations;

13. Recalls that the internal audit on salary transfers, which was completed in 2006 and which included an in-depth review of all existing transfers, revealed that "[w]eaknesses existed concerning the principle of separation of functions in this area (initiating functions and internal verification) and the control environment should have been given greater priority in view of the risks concerned"; further note ...[+++]s that a follow-up to the Internal Auditor's recommendations was carried out in February 2007 and a second follow-up took place in 2008, and that it was found that 16 out of 20 recommendations have been fully implemented; urges the CoR's administration to ensure the full implementation of all audit recommendations;

16. Notes that the internal audit on salary transfers, which was completed in 2006 and which included an in-depth review of all existing transfers, revealed that "[w]eaknesses existed concerning the principle of separation of functions in this area (initiating functions and internal verification) and the control environment should have been given greater priority in view of the risks concerned"; further notes ...[+++]that a follow-up to the Internal Auditor's recommendations was carried out in February 2007; urges the CoR's administration to ensure the full implementation of all audit recommendations;

16. Notes that the internal audit on salary transfers, which was completed in 2006 and which included an in-depth review of all existing transfers, revealed that "[w]eaknesses existed concerning the principle of separation of functions in this area (initiating functions and internal verification) and the control environment should have been given greater priority in view of the risks concerned"; further notes ...[+++]that a follow-up to the Internal Auditor's recommendations was carried out in February 2007; urges the CoR's administration to ensure the full implementation of all audit recommendations;