Compliance with Authorities in Annual Audit (CRS-3006)

Overview

Delivery method

Virtual classroom

Duration

3h30m

Audience

All employees

Description

Target audience: AP FIN 01. Available to CCOLA members.

Required for externally hired auditors: AP FIN 02–03, AP FIN SE, DX FIN/APA, PX FIN/APA must complete this course within the first year at the office.

Prerequisites: CRS-3012—Types of Authorities, CRS-3004—Federal Crown Corporations, CRS-3009—The Federal and Territorial Financial Administration Acts and CRS-7002—Introduction to Government (Part IV of Introduction to Government)

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.

Timecode: PD5499