Audit of the account verification process for telephony services : audit report.: P118-8/2015E-PDF

Account verification provides a means to ensure that: the work has been performed, the goods supplied or the services rendered; relevant contract or agreement terms and conditions have been met; the transaction is accurate; and all authorities have been complied with. As required by the Financial Administration Act (FAA), all payments and settlements are to be certified pursuant to sections 33 and 34. This audit provides assurance to the President of Shared Services Canada (SSC) and the Departmental Audit and Evaluation Committee that SSC’s account verification process for telephony services was effectively designed. The scope of the audit included the practices for certification for FAA section 34 and section 33 as well as expenditure initiation. The following policy instruments were taken into consideration: Financial Administration Act; Directive on Account Verification; Directive on Delegation of Financial Authorities for Disbursements; and Directive on Expenditure Initiation and Commitment Control. The testing period covered April 1, 2012, to July 31, 2013.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.809577&sl=0

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