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METHODE RAPPORT CYCLIQUE [1 record]

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Alphabetical list of terms

Record 1 1998-06-22

English

Subject field(s)
  • Federal Administration
  • Auditing (Accounting)
DEF

Comprehensive audit reporting ... [of which] the intent is to report on all major entities at least once every five years. This cyclical plan provides a reasonable time for government managers to take corrective action, permits more effective reviews by Parliament, and contributes to the appropriate use of limited audit resources.

French

Domaine(s)
  • Administration fédérale
  • Vérification (Comptabilité)
DEF

Plan de vérification (ou audit) selon lequel toutes les unités d'une Administration publique devraient faire l'objet d'un rapport de vérification au moins une fois au cours d'un certain nombre d'années établi, par exemple tous les cinq ans. Ce plan donne aux gestionnaires assez de temps pour prendre les mesures correctrices qui s'imposent, permet au Parlement d'effectuer des examens plus efficaces, et contribue à l'utilisation judicieuse de ressources de vérification limitées.

Key term(s)
  • rapport cyclique

Spanish

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