Audit of the Policy on Internal Control implementation / Corporate Internal Audit Division, Natural Sciences and Engineering Research Council of Canada, Social Sciences and Humanities Research Council... : CR22-55/2013E-PDF

"Effective 2009, the Treasury Board Secretariat of Canada (TBS) instituted the Policy on Internal Control ("PIC", "the Policy") for all government departments as defined in section 2 of the Financial Administration Act. The objective of this audit was to examine the implementation of the Policy by NSERC and SSHRC and to provide reasonable assurance that the agencies had appropriately addressed the expectations of an effective, risk-based system of internal control and an effective system of internal control over financial reporting. The audit work placed greater focus on how NSERC and SSHRC implemented a system of control over financial reporting. The scope of the audit included both implementation activities completed to date and the project plan established to complete future implementation activities"--Executive summary, p. 3.

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publications.gc.ca/pub?id=9.809620&sl=1

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