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Table 4: Internal Audits and Evaluations
| Name of Internal Audit | Audit Type | Status | Completion Date | Electronic Link to Report |
|---|---|---|---|---|
| Horizontal Audit of Expenditure Controls in Small Departments and Agencies | High Risk Payments | In-progress | September 24, 2009 | Available at the end of October 2009 |
In November 2008, the Supreme Court of Canada was selected as part of the Office of the Comptroller General�s horizontal internal audit of expenditure controls for small departments and agencies.
The objective of the audit was to provide the Comptroller General with an opinion on the adequacy of controls in place intended to flag higher risk transactions for focused attention, and verification of the design and functioning of these controls.
The audit provided answers to the five issues:
- Processes were established for identifying high-risk payments;
- The integration of these processes into the account verification processes and procedures;
- Considerations given to the varying degrees of risk associated with each payment;
- The monitoring and update of the process for identifying high-risk payments;
- Assurance obtained on the appropriateness and the well functioning of the approaches to identifying and managing high risk payments.
The audit was conducted in February 2009 and sample transactions from fiscal year 2008-09 were extracted. The preliminary audit findings were very positive and found that the Supreme Court of Canada met all of the audit criteria.
