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040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
045 |ay2y2
0861 |aFA3-201/2025E-PDF
1101 |aCanada. |bOffice of the Auditor General, |eauthor, |eissuing body.
24510|aReport of the Auditor General of Canada to the board of directors of VIA Rail Canada Inc. : |bindependent auditor's report.
24617|aReport of the Auditor General of Canada to the board of directors of VIA Rail Canada Inc.
264 1|a[Ottawa] : |bOffice of the Auditor General of Canada = Bureau du vérificateur général du Canada, |c2026.
264 4|c©2026
300 |a1 online resource (iii, 31 pages) : |bcolour illustration
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
500 |aIssued 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.
500 |aTitle from cover.
500 |a"Special examination."
504 |aIncludes bibliographical references.
520 |a"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.
61020|aVIA Rail Canada|xAuditing.
61020|aVIA Rail Canada|xManagement|xAuditing.
77508|tRapport de la vérificatrice générale du Canada au conseil d'administration de la société VIA Rail Canada Inc. : |w(CaOODSP)9.958522
85640|qPDF|s2.45 MB|uhttps://publications.gc.ca/collections/collection_2026/bvg-oag/FA3-201-2025-eng.pdf