This report presents the results of a performance audit conducted by the
Office of
the Auditor General of Canada under the authority of the Auditor General
Act.
A performance audit is an independent, objective, and systematic assessment
of how well government is managing its activities, responsibilities, and
resources.
Audit topics are selected based on their significance. While the Office may
comment on policy implementation in a performance audit, it does not comment
on the merits of a policy.
Performance audits are planned, performed, and reported in accordance with
professional auditing standards and Office policies. They are conducted by
qualified auditors who
• establish audit objectives and criteria for the assessment of performance,
• gather the evidence necessary to assess performance against the criteria,
• report both positive and negative findings,
• conclude against the established audit objectives, and
• make recommendations for improvement when there are significant
differences between criteria and assessed performance.
Performance audits contribute to a public service that is ethical and
effective
and a government that is accountable to Parliament and Canadians.

http://bit.ly/1vKal5i
http://bit.ly/1vKal5i+

-- 
Peterk
Dallas, Tx
Save our in-boxes! http://emailcharter.org
"The problems of our economy have occurred not as an outgrowth of
laissez-faire, unbridled competition.
They have occurred under the guidance of federal agencies, and under the
umbrella of federal regulations."
Senator Ted Kennedy, in defending trucking deregulation in 1978.

List archives at http://lists.ufl.edu/archives/recmgmt-l.html
Contact [log in to unmask] for assistance
To unsubscribe from this list, click the below link. If not already present, place UNSUBSCRIBE RECMGMT-L or UNSUB RECMGMT-L in the body of the message.
mailto:[log in to unmask]