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      <marc:subfield code="a">Issued also in French under title: Regards sur l’audit : audit de la gestion et du contrôle des dépenses.</marc:subfield>
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      <marc:subfield code="a">"A sound and effective system for managing spending is central to the government's ability to carry out its fiscal responsibilities, fund its programs, control spending and report financial and performance information to Parliament and the public. A system that works well promotes efficient, responsive and accountable government. Expenditure management and the proper exercise of controls are an important aspect in ensuring that Environment and Climate Change Canada (ECCC) spends public funds with prudence and probity, and receives proper value for the money spent"--Page 1.</marc:subfield>
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