Public Safety Canada - audit of internal control over financial reporting . : PS4-218/2017E-PDF

“The objective of this audit was to provide reasonable assurance that the monitoring process of key financial processes is appropriate and effective in support of the Department’s annual Statement of Management Responsibility Including Internal Controls over Financial Reporting. The audit scope focused specifically on internal control over financial reporting (ICFR) as this was identified as the highest risk during the planning phase. The audit examined the Department’s governance framework to establish an effective ICFR system. The audit did not evaluate: whether operating effectiveness of controls had been achieved; processes and controls outside the CFO’s responsibilities; and, processes in place within central agencies to assess the system of ICFR for controls impacting the Department’s financial statements. The audit covered the 18-month period from April 1, 2014 to December 31, 2015, which included the March 31, 2015 Statement of Management Responsibility Including Internal Controls over Financial Reporting. The period of audit coverage also included recent ongoing monitoring and follow-up activities that took place in the first three quarters of fiscal year 2015-16 and related supporting documents as at March 31, 2016. Furthermore, additional policy documents and information regarding Information Technology General Controls (ITGCs) were considered as at January 20, 2017”--Audit objective and scope, p. i-ii.

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