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Appendix A – Audit Criteria

Objective: To assess the adequacy of the management control framework

Audit Criteria

  • Authority is formally delegated. (R1)
  • There is appropriate segregation of duties.
  • Policies and authorities are established and communicated. (R2, R3)
  • The organization provides employees with the necessary training, tools, resources and information to support the discharge of their responsibilities.

Objective: To assess compliance with applicable policies and processes

Audit Criteria

  • Transactions are coded and recorded accurately and in a timely manner to support accurate and timely information processing.
  • Records and information are maintained in accordance with laws and regulations. (R4)
  • Compliance with financial management laws, policies and authorities is monitored regularly.

Objective: To determine timeliness of decisions and identify any potential opportunities to improve efficiency

Audit Criteria

  • Management has identified appropriate performance measures linked to planned results.
  • Management monitors actual performance against planned results and adjusts course as needed.
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