Report on the Audit of the Delegation of Financial Authorities
February 2014

Statement of Conformance and Assurance

The Internal Audit Branch has completed the Audit of the Delegation of Financial Authorities at the Department of Justice Canada. The objectives of the audit were to: a) provide assurance that processes and instruments in place for the delegation of financial authorities in the Department comply with the requirements of applicable government legislation and policies; and, b) to assess the effectiveness of controls supporting the ongoing management and exercise of financial authorities.

This audit conforms to the Internal Auditing Standards for the Government of Canada, as supported by the results of the quality assurance and improvement program.

In our professional judgment, sufficient and appropriate audit procedures have been conducted and evidence gathered to support the accuracy of the conclusion provided and contained in this report.

The conclusion is based on a comparison of the conditions, as they existed at the time of the audit, against pre-established audit criteria that were primarily based on the Treasury Board of Canada Secretariat Audit Criteria related to the Management Accountability Framework - A Tool for Internal Auditors; the Treasury Board of Canada Secretariat Directive on Delegation of Financial Authorities for Disbursements and Directive on Account Verification; and, the Financial Administration Act.

Original signed by
Cheryl Driscoll CIA, CGAP, CCSA, CRMA, CFE
Chief Audit Executive

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