Audit of key financial controls : final audit report / Portfolio Audit and Accountability Bureau, Public Health Agency of Canada. : HP5-188/2013E-PDF ; HP5-188/2013-1E-PDF

"The objective of this audit, which was part of the departmental Risk-Based Audit Plan for 2012-15, was to provide reasonable assurance that the Agency's internal controls over financial reporting are operating effectively to mitigate the risk of material misstatement in the Agency's financial statements. The audit focused on testing the controls that help the Agency meet its control objectives and address management's responsibility over the completeness, validity and accuracy of its financial reporting. Select controls from two categories of key financial controls were tested as part of the audit: common key controls and specific key controls. Common key controls are prevalent across the organization and/or affect the organization as a whole; for example, the quality assurance over account verification process. Specific key controls affect the Agency's financial statements and originate from one specific area such as grants and contributions"--Executive summary, page i.

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