| 000 | 00000nam 2200000za 4500 |
| 001 | 9.830164 |
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| 003 | CaOODSP |
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| 005 | 20221107145453 |
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| 007 | cr ||||||||||| |
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| 008 | 170310s2017 quc o f000 0 eng d |
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| 020 | |a978-0-660-07184-8 |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aEm20-55/2017E-PDF |
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| 110 | 1 |aCanada. |bEmployment and Social Development Canada. |bInternal Audit Services Branch. |
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| 245 | 10|aAudit of Accounts Receivable phase II - collections, write-offs and remissions |h[electronic resource]. |
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| 260 | |a[Gatineau, QC] : |bEmployment and Social Development Canada, |cc2017. |
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| 300 | |a13 p. |
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| 500 | |aIssued also in French under title: Audit des comptes débiteurs phase II - recouvrements, radiations et remises. |
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| 500 | |aCover title. |
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| 500 | |a"Unclassified." |
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| 500 | |a"November 2016." |
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| 520 | |a"The Audit of Accounts Receivable – Collections, Write-offs and Remissions was included in the 2015–17 Risk Based Audit Plan. Accounts Receivable (A/R) are governed by several key pieces of legislation and policies. Sections 23, 24 and 25 of the Financial Administration Act (FAA), sections 4 to 9 of Debt Write Off Regulations, Treasury Board of Canada Secretariat (TBS) Directive on Receivables Management and Guideline on Collection of Receivables set out the main legal and policy requirements to manage the A/R life cycle. The objective of this audit was to assess the design and operating effectiveness of key controls surrounding the collections, write-offs and remissions of A/R. The audit concluded that key controls surrounding the collections, write-offs and remissions of A/R were in place and operating as intended. There is a need to improve the accuracy of CPP account data available in DARS and make non fraudulent OAS data available in order to undertake collection activities on accounts where the claimant is currently not receiving benefit payments”--Executive summary, p. 1, 2. |
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| 610 | 10|aCanada. |bEmployment and Social Development Canada|xAuditing. |
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| 692 | 07|2gccst|aFederal departments |
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| 692 | 07|2gccst|aAudit |
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| 775 | 08|tAudit des comptes débiteurs phase II - recouvrements, radiations et remises |w(CaOODSP)9.830166 |
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| 856 | 40|qPDF|s221 KB|uhttps://publications.gc.ca/collections/collection_2017/edsc-esdc/Em20-55-2017-eng.pdf |
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| 986 | |aSP-1134-01-17 |
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