Audit of Supply Inventory Management, 2023 Final Report
Final Report
Chief Planning and Audit Officer Branch Internal Audit Division November 2023
Table of Contents
- Executive Summary
- Statement of Assurance
- Introduction
- Findings and Recommendations
- Objective 1: Assess the adequacy and effectiveness of the financial management control framework over returning officer activities
- Objective 2: Ensure that the internal control over supply inventory counts is effective, achieves operational results, and demonstrates good stewardship and value for money.
- Objective 3: Ensure that material management decisions are based on risk management practices, such as acquisition, lifecycle costing, and divestment.
- Objective 4: Ensure that effective oversight mechanisms are in place to support the management of supply inventory.
- Acknowledgements and Contacts
- Appendix A: Audit Objectives and Criteria
- Appendix B: Inventory Discrepancies
- Appendix C: Recommendations and Management Action Plans