00000cam 2200000zi 4500 9.958521 CaOODSP 20260311095833 m o d f cr cn||||||||| 251223t20262026onca ob f000 0 eng d 9780660978116 CaOODSP eng rda CaOODSP n-cn--- y2y2 FA3-201/2025E-PDF Canada. Office of the Auditor General, author, issuing body. Report of the Auditor General of Canada to the board of directors of VIA Rail Canada Inc. : independent auditor's report. Report of the Auditor General of Canada to the board of directors of VIA Rail Canada Inc. [Ottawa] : Office of the Auditor General of Canada = Bureau du vérificateur général du Canada, 2026. ©2026 1 online resource (iii, 31 pages) : colour illustration text txt rdacontent computer c rdamedia online resource cr rdacarrier Issued also in French under title: Rapport de la vérificatrice générale du Canada au conseil d'administration de la société VIA Rail Canada Inc. : rapport de l'auditeur indépendant. Title from cover. "Special examination." Includes bibliographical references. "This independent assurance report was prepared by the Office of the Auditor General of Canada on VIA Rail Canada Inc. Our responsibility was to express: an opinion on whether there was reasonable assurance that during the period covered by the audit, there were no significant deficiencies in the corporation's systems and practices we selected for examination; a conclusion on whether the corporation complied in all significant respects with the applicable criteria. Under section 131 of the Financial Administration Act, the corporation is required to maintain financial and management control and information systems and management practices that provide reasonable assurance that: its assets are safeguarded and controlled; its financial, human, and physical resources are managed economically and efficiently; its operations are carried out effectively. Also, subsection 138(2) of the act requires the corporation to have a special examination of these systems and practices carried out at least once every 10 years. …"--About the audit, page 24. VIA Rail Canada Auditing. VIA Rail Canada Management Auditing. Rapport de la vérificatrice générale du Canada au conseil d'administration de la société VIA Rail Canada Inc. : (CaOODSP)9.958522 PDF 2.45 MB https://publications.gc.ca/collections/collection_2026/bvg-oag/FA3-201-2025-eng.pdf