Traduction de «Vérificateur financier principal » (Français → Anglais) :

- in at least three transactions, the financial verifying and the authorising officer functions were the responsibility of the head of administration, contrary to the provisions of the manual of financial procedures and the principle of segregation of duties;

(i) defining accounting principles and auditing standards acceptable to the Commission, (ii) financial reporting requirements for the preparation and dissemination of future-oriented financial information and pro forma financial statements, (iii) standards of independence and other qualifications for auditors, (iv) requirements respecting a change in auditors by a reporting issuer or a registrant, (v) requirements respecting a change in the financial year of an issuer or in an issuer's status as a reporting issuer under this Act, and ...[+++](vi) defining auditing standards for attesting to and reporting on a reporting issuer's internal controls;

Their annual statement is formally audited but their quarterly statement, while it must meet certain accounting principles and the auditors are involved in the process, does not get the imprimatur of a formal audit opinion.

Because the entity referred to in the response to Q-972 was involved in active projects in several countries, CIDA took the following specific measures to protect the interests of the Crown: CIDA established a multi-disciplinary task force to oversee a common, integrated and corporate approach to managing the situation and mitigating potential risks; discussions and meetings were held with senior representatives of the organization, who provided detailed information on the extent and severity of the financial situation, and the likely operational impacts; based on the initial information received, as well as a review of the current sta ...[+++]tus of project implementation, management arrangements and contractual terms and conditions, CIDA completed an internal review and assessment of the fiduciary and other risks across each program; a proactive monitoring and integrated risk management approach was developed and agreed with the organization, which featured open and direct channels of communication at a senior level to provide regular updates on the financial situation and recovery as well as to facilitate the dissemination of information on operational progress across the agency and decision-making on individual projects; in projects where the organization was part of a consortium, the agency agreed, on a non-objection basis, to the transfer or assignment of the lead implementation role to other well-established members or partners, who were jointly and severally liable; for projects where the organization was solely responsible for delivery or implementation, the agency took steps to ensure that all financial and performance guarantees were enforceable, in case of need; as part of its efforts to continue operations and remain a going concern, the organization presented a comprehensive business plan and financial projections that were developed with legal and financial third party advisors, a plan was subsequently validated by independent auditors as part of the due ...

Infoway's financial statements must be prepared in accordance with generally accepted accounting principles. The financial statements and the auditor's report must be made available to the members and to the public.

Our witnesses today: from the Office of the Auditor General of Canada, Mr. Denis Desautels, the Auditor General of Canada; Ms. Maria Barrados, Assistant Auditor General; and Mr. Henno Moenting, principal of the audit operations department; and from Human Resources Development Canada, Ms. Claire Morris, deputy minister; Mr. Alan Winberg, assistant deputy minister, financial and administrative; and Mr. Hy Braiter, senior assistant deputy minister of service delivery.