TERMIUM Plus®

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SEGUIMIENTO AUDITORIA [1 record]

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Alphabetical list of terms

Record 1 2004-11-24

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

The fourth phase of the audit that comprises: (1) a systematic review of action taken by management on a recommendation or audit observation made by the Office of the Auditor General or on a recommendation made by a parliamentary committee; (2) an assessment of the effectiveness of that action in correcting the problems that led to the recommendation or audit observation; (3) a reporting on the results of follow-up reviews to the House of Commons and/or management, as appropriate.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Quatrième phase de la vérification qui comprend : 1) un examen systématique de toutes les mesures prises par la direction en réponse aux recommandations d'un comité parlementaire, aux observations des vérificateurs ou aux recommandations du Bureau du vérificateur général; 2) une évaluation de la mesure dans laquelle les mesures prises parviennent à résoudre les problèmes qui ont donné lieu aux observations des vérificateurs ou aux recommandations; 3) la présentation de rapports pertinents sur les résultats du suivi à la Chambre des communes ou à la direction, selon le cas.

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
  • Contabilidad pública
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