Virtual classroom
3h30m
All employees
Course description: The objective of the course is to identify expectations involving authorities auditing and the provision of information on cases of non-compliance (What? Why? How?).
At the end of the course, participants will:
• Understand the mandate of the OAG with respect to legislative authorizations in the context of financial audits.
• Understand the importance of assessing the risk of non-compliance with authorizations when planning the audit and designing appropriate audit procedures.
• Be made aware of signs of non-compliance with authorizations (alarm signals).
• Know the various ways to communicate cases of non-compliance with authorizations.
Target audience: AP FIN 01. Available to CCOLA members.
Completion timelines: Must complete this course within the first year at the office.
Externally hired employees: AP FIN 02–03, AP FIN SE, DX FIN/APA, PX FIN/APA
Time code: PD2499
Prerequisite: CRS-3012- Types of Authorities, CRS-3004- Federal Crown Corporations, CRS-3009- The Federal and Territorial Financial Administration Acts
Cancellation policy: Participants may cancel their registration up to 48 hours before the course start time. Any cancellations must be promptly communicated to their manager.
