2022 Audit of Financial Management by Returning Officers
Final Report
Chief Planning and Audit Officer Branch Internal Audit Division October 2022
Table of Contents
- Executive Summary
- Statement of Assurance
- 1. Introduction
- 2. Findings and Recommendations
- Objective 1: Assess the adequacy and effectiveness of the financial management control framework over returning officer activities
- Objective 2: Determine if returning officers' financial activities are undertaken in accordance with applicable policies, procedures, acts and regulations
- Objective 3: Determine if the training and tools provided to returning officers are adequate to support the efficient exercise of their authorities
- 3. Acknowledgements and Contacts
- Appendix A: Audit Criteria
- Appendix B: Recommendations and Management Action Plans