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Internal Audit and Evaluation Documents

Final Report
November 2006

Prepared by:
PARAGON Review and Consulting Inc.

Report tabled and approved by the A&E Committee

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3. Methodology

The audit methodology included the following activities:

  • Site visit to NNBFU headquarters in Kouchibouguac National Park;
  • Interviews with NNBFU management and personnel responsible for the key financial process areas including personnel located at Fort Beauséjour, Grand-Pré, and Moncton;
  • Review of relevant documentation including the NNBFU Sustainable Business Plan for 2006/2007 to 2010/2011, organization charts, work descriptions, PCA delegated Signing Authorities Chart, policies that deal with the key financial process areas, management meeting minutes, samples of budgets and financial reports prepared by the Manager, Finance and Administration; and,
  • Examination of a sample of transactions for each of the key financial process areas, where applicable.

After the field work was complete, a debriefing of our preliminary observations was provided to the NNBFU Superintendent and Manager of Finance and Administration.

Our observations and recommendations have been made in accordance with the Audit Reporting Rating System described below:

Audit reporting rating system

Red

Unsatisfactory

Controls are not functioning or are nonexistent. Immediate management actions need to be taken to correct the situation.

Orange

Significant Improvements Needed

Controls in place are weak. Several major issues were noted that could jeopardize the accomplishment of program/operational objectives. Immediate management actions need to be taken to address the control deficiencies noted.

Yellow

Moderate Improvements Needed

Some controls are in place and functioning. However, major issues were noted and need to be addressed. These issues could impact on the achievement or not of program/operational objectives.

Blue

Minor Improvements Needed

Many of the controls are functioning as intended. However, some minor changes are necessary to make the control environment more effective and efficient.

Green

Controlled

Controls are functioning as intended and no additional actions are necessary at this time.



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