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2002 December Report of the Auditor General of Canada

December 2002 Report—Chapter 5

Exhibit 5.4—Overview of controls assessments

Objective

We sought to assess the quality of controls in selected financial information systems. We wanted to determine the extent to which the controls of various departments were sufficient to ensure that financial information was accurate, complete, and properly authorized.

Scope

We selected two departments and one agency in 2001¹, and four departments, one agency, and the government's Regional Pay System in 2002². Each ranked among the largest departments and agencies, and was using one of the approved systems under the shared systems initiative.

Methodology

We documented our understanding of the various controls in the selected departments and agencies and identified and tested key controls (those responsible for preventing or detecting errors in financial information).

Conclusion

With the exception of the government's Regional Pay System (see Exhibit 5.5), we found that the controls did not meet the requirements. Departments, however, have been receptive to our recommendations. With proper attention, in most cases the problems can be solved within a reasonable period of time.

Notes:

¹ Canadian Heritage, Agriculture and Agri-Food Canada, and the Canada Customs and Revenue Agency (expenditure systems).