Compliance Audit of Guardian Trustees Conservatory Measures

April 2011
Recommended for Approval to the Deputy Minister by the
Departmental Audit Committee on October 21, 2011

Approved by the Deputy Minister on October 26, 2011

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Table of Contents

• 1.0  Executive Summary
  • 1.1 Introduction
  • 1.2 Objective and Scope
  • 1.3 Main Findings
  • 1.4 Recommendations
  • 1.5 Audit Opinion
  • 1.6 Statement of Assurance
• 2.0  About the Audit
  • 2.1 Introduction
  • 2.2 Audit Objective
  • 2.3 Audit Scope
  • 2.4 Audit Criteria
  • 2.5 Audit Methodology
• 3.0  Findings and Recommendations
  • 3.1 Introduction
  • 3.2 Accuracy and Timeliness of Financial Information
  • 3.3 Safeguarding of Assets
  • 3.4 Documentation and File Management
  • 3.5 IT Systems
• 4.0  Overall Conclusion
• Appendix A: Audit Criteria
• Appendix B: Management Action Plan