Corporate Records Management Branch

975 - AUDITS AND COMPLIANCE REVIEWS

Records relating to the administration of audits and reviews of agreements, procedures, programs, systems, etc.  Includes correspondence, reports, responses, management representation letters, follow-up and related records.

NOTE:  While the scope of audit activities may initially be financial, it must eventually include all aspects of a ministry or agency's operations and will encompass all management processes.  The scope of audit activities will extend to all policies, systems, procedures, controls, records and activities that:
-safeguard funds and other public property;
-ensure compliance with legislative, central agency, ministry and organizational authorities; and
-provide information for management decision-making and higher levels of authority.

For further information on audits and auditing standards, please refer to the Core Policy Manual.
For program evaluation, see primary 410.

non-OPR NOTE: Offices will retain non-OPR copies of records for: SO nil DE

Primary- Secondary	Records Series		OPR				PIB/PUR
			A	SA	FD
975-00	Policy and procedures		SO	5y	SR
975-01	General		FY+1y	6y	DE
975-04	Management representation letters		FY+1y	6y	SR
975-20	Auditor General audit		FY+1y	6y	SR
975-30	Federal audit		FY+1y	6y	SR
975-40	Comptroller General audit (Internal Audit, OCG)		FY+1y	6y	DE
975-50	Ministry internal audit		FY+1y	6y	SR
975-60	Other audits and reviews		FY+1y	6y	SR