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| 02326cam 2200313za 4500 |
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| 001 | 9.846478 |
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| 003 | CaOODSP |
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| 005 | 20221107153218 |
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| 007 | cr ||||||||||| |
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| 008 | 171101t20182017quc ob f000 0 eng d |
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| 020 | |a9780660237541 |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aR62-545/2017E-PDF |
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| 110 | 1 |aCanada. |bParks Canada. |bOffice of Internal Audit and Evaluation. |
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| 245 | 10|aAudit of asset accounting |h[electronic resource] / |cOffice of Internal Audit and Evaluation. |
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| 260 | |a[Gatineau, QC] : |bParks Canada, |c[2018], c2017. |
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| 300 | |a28 p. |
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| 500 | |aIssued also in French under title: Audit de la comptabilité des immobilisations. |
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| 500 | |aCover title. |
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| 500 | |a"November 2017." |
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| 500 | |a"Report submitted to the Parks Canada Audit Committee: November 2, 2017. Approved by the Agency CEO: January 11, 2018." |
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| 504 | |aIncludes bibliographical references. |
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| 520 | |a“The Parks Canada Agency (PCA) has one of the largest asset portfolios in the federal government, comprised of 17,703 tangible capital assets (TCAs) with a net book value of $2.3B and a replacement value of $17.5B. Starting in 2014, the Government of Canada has announced a series of investments in the Agency designed to improve the condition and/or the service potential of the asset base. As a result the Agency is in the process of undertaking, or planning to undertake, 975 capital asset projects between 2015-16 and 2019-20 with an average investment over the period of $751.7 million per year. This has significantly increased the volume of capital asset accounting transactions and increases the risk that improper accounting could lead to a material misstatement in the Agency year-end financial statements. The objective of the audit was to determine whether controls and processes related to accounting for tangible capital assets were in compliance with Treasury Board (TB) accounting standards, policies and directives in effect at March 31, 2016”--Executive summary, p. 4. |
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| 692 | 07|2gccst|aFederal institutions |
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| 692 | 07|2gccst|aAccounting |
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| 692 | 07|2gccst|aAudit |
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| 775 | 08|tAudit de la comptabilité des immobilisations |w(CaOODSP)9.846480 |
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| 856 | 40|qPDF|s358 KB|uhttps://publications.gc.ca/collections/collection_2018/pc/R62-545-2017-eng.pdf |
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