Internal audit of financial and administrative processes, Nunavut Field Unit : final report, October 2014 / Office of Internal Audit and Evaluation.: R62-445/2014E-PDF

The overall objective of this compliance audit is to provide assurance to senior management at Parks Canada Agency (the Agency) that financial and administrative practices in place at the business units demonstrates due diligence and respect relevant policies, directives, guidelines and/or agreements. Five key processes at the Nunavut Field Unit were chosen for audit examination to satisfy the overall objective. These five processes are: Contracting, Acquisition Card purchases, Business Travel, Isolated Post Allowance, and Overtime and Shift Work (including Standby and Call Back). The audit examination period covered the entire 2013-14 fiscal year. The audit examination revealed that processes for contracting, acquisition card purchases and business travel are controlled and stable. For Isolated Post Allowance, the provision of a comprehensive information package to newly eligible employees, the accuracy and completeness of establishing eligibility, and ongoing updates of changing personal circumstances that impacts allowances and benefits should be strengthened. The governance structure for the scheduling of overtime and shift work is adequate. However, inconsistencies in the reporting process reflected a knowledge gap in understanding the framework in which payment for overtime and/or shift work operates, which resulted in some incomplete and/or inaccurate reporting of extra duty.

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