000	00000nam 2200000zi 4500
001	9.892077
003	CaOODSP
005	20221107173051
006	m     o  d f
007	cr |n|||||||||
008	201002e20140310onc     ob   f000 0 eng d
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aPS84-106/2014E-PDF
245	00|aContinuous audit of the implementation of internal controls over financial reporting : |baudit of internal controls - non-regular pay process / |cInternal Audit Sector.
264	1|a[Ottawa] : |bCorrectional Service Canada = Service correctionnel Canada, |cMarch 10, 2014.
300	|a1 online resource (34 pages)
336	|atext|btxt|2rdacontent
337	|acomputer|bc|2rdamedia
338	|aonline resource|bcr|2rdacarrier
500	|aIssued also in French under title: Vérification continue de la mise en œuvre des contrôles internes relatifs aux rapports financiers : vérification des contrôles internes – Processus de paye non régulière.
500	|a"378-1-290."
504	|aIncludes bibliographical references.
505	0 |aExecutive Summary -- Statement of Conformance -- Introduction -- Audit Objectives and Scope -- Audit Approach and Methodology -- Audit Findings and Recommendations -- Overall Conclusion -- Annexes.
520	|a"Correctional Service Canada (CSC)’s Risk-Based Audit Plan (RBAP) of 2012-2015 identified the internal controls over financial reporting as a continuing area of high audit priority. This audit was conducted as part of CSC’s Internal Audit Sector’s mandate"--Executive summary, page 4.
610	20|aCorrectional Service Canada|xOfficials and employees|xSalaries, etc.|xAuditing.
650	0|aCompensation management|zCanada|xAuditing.
710	2 |aCorrectional Service Canada. |bInternal Audit Sector, |eissuing body.
775	08|tVérification continue de la mise en œuvre des contrôles internes relatifs aux rapports financiers : |w(CaOODSP)9.899130
856	40|qPDF|s881 KB|uhttps://publications.gc.ca/collections/collection_2021/scc-csc/PS84-106-2014-eng.pdf