The Auditor General of Alberta released his November 2006 Report today. This report contains the results of six audits that were not ready for the October 2006 Annual Report of the Auditor General. We normally report once a year, but the lessons to be learned regarding the purpose of controls in maintaining integrity are worthy of immediate consideration.
We have made 12 recommendations with two key themes:
The overall lesson is that management must ensure their organizations have well-designed controls that are operating effectively. The report includes a Snapshot that lists the detailed lessons (pages 1 and 2) followed by tables (pages 3 and 4) that provide a summary of the findings, recommendations, risks, and lessons learned from each audit.
The six systems audits are: