Audit of the Eastern Regional Office

Appendix A – Audit Criteria

Audit Objective 1: To assess the adequacy and effectiveness of internal controls related to the performance of services and invoicing of revised user fees. Audit Criterion 1.1: Terminal handling revenues (e.g. mandatory weighing and inspection) are properly recorded, reviewed and invoiced in a timely manner.
Audit Criterion 1.2: Vessel revenues (e.g.. optional services) are properly recorded, reviewed and invoiced in a timely manner.
Audit Criterion 1.3: New procedures related to the Weighing Oversight and Certification Program  include controls to ensure outward weights are accurate and approved for invoicing in a timely manner.
Audit Objective 2: To assess the adequacy and effectiveness of internal controls related to the administration of overtime in the Eastern region. Audit Criterion 2.1: Recoverable costs are properly recorded, reviewed and invoiced in a timely manner.
Audit Criterion 2.2: Overtime is properly reviewed, approved and monitored by the authorized delegated authority in a timely manner.
Audit Objective 3: To determine whether management controls and risk management are in place to enable effective and efficient operations in achieving organizational objectives. Audit Criterion 3.1:  Regional management team has an understanding of the key risks in each manager’s respective area of responsibility, as well as risks to the operation as a whole, and these risks are being actively managed.
Audit Criterion 3.2: Appropriate delegation of authority, segregation of duties and supervision exist in carrying out the day-to-day operations of the Regional office and to protect against potential fraud and error.
Audit Criterion 3.3: Appropriate training is provided to enable staff to carry out their responsibilities and duties in a safe, effective and efficient manner.
Audit Criterion 3.4:  Management has in place controls to ensure regular review of current financial performance against pre-determined standards, objectives or plans with a view to ensure adequate progress and to take remedial action where required.
Audit Criterion 3.5: Products or services ordered/received are properly documented and verifiable, and payable amounts are accurate. Expenses are coded to the correct accounts, in accordance with Finance Financial Coding guidance on StaffNet.
Audit Objective 4: To assess the adequacy and effectiveness of internal controls over general data security, including electronic and pre-printed documents. Audit Criterion 4.1: Access to computers is limited to appropriate personnel. Passwords are secure and are not shared with unauthorized users.
Audit Criterion 4.2: Certificates Final and other printed or controlled documents are properly secured. Pre-numbered forms are reconciled periodically to ensure completeness.
Audit Criterion 4.3: There are appropriate controls in place over the physical security and storage of inspection samples.