Audit of asset management / Internal Audit Sector.: PS84-70/2016E-PDF
"The Audit of Asset Management was conducted as part of the Correctional Service Canada (CSC) Internal Audit Sector’s (IAS) 2014-2017 Risk-Based Audit Plan. The audit was national in scope and included physical verification and tests of capital assets and attractive items held in each of the five regions and at National Headquarters (NHQ). Site visits were conducted at various sites and regional offices across CSC. The audit examined the framework in place for asset management and tested compliance against the related directives and guidelines. The audit tested the accuracy of the information maintained to account for and track capital assets and attractive items from the time of purchase to disposal. This included both the tracking of the capital assets and attractive items in the fixed asset listing as well as the accurate financial recording of capital assets within IFMMS. The accuracy and process used to conduct the full asset verification, which was completed shortly before the audit visits to the operational units, was reviewed and assessed. Finally, safeguards in place to minimize the possibility of misuse, loss or theft of capital assets and attractive items were also included within the audit"--Executive summary, p. iv.
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|Department/Agency||Canada.Correctional Service Canada.Internal Audit Sector.|
|Title||Audit of asset management / Internal Audit Sector.|
|Other language editions||[French]|
|Electronic document|| |
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|Note(s)|| "June 1, 2016." |
Title from cover.
Issued also in HTML format.
Issued also in French under title: Audit de la gestion des biens.
|Publishing information||[Ottawa] : Correctional Service Canada, 2016.|
|Catalogue number|| |
|Subject terms||Correctional institutions, Material management, Audit|
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