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It outlines the auditor mandate and objectives of the Office of the Auditor General of Canada, describing responsibilities, significant audit areas, and planned actions to address audit risks, including materiality, fraud and error, internal audit, compliance, and management representations. 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We promote good financial and environmental management and sustainable development by the federal government.  \nTo members of the Board of the International Training Centre of the ILO:  \nWe are pleased to present a summary description of our plan for the annual audit of the transactions and financial statements ofthe International Training Centre of the ILO (the Centre) for the year ending 31 December 2011.  \nThis report is intended for the use of the Board of the Centre and provides information on our audit mandate and objectives, our responsibilities as auditor in relation to the responsibilities of the Board and management, the significant audit areas identified and our plans to address them, a description of information we intend to report to you at the conclusion of the audit, and other relevant matters.  \nWe look forward to working with the members of the Board and are available for consultation at any time. During your upcoming meeting of the Board, we will be pleased to discuss any matters of interest and provide any additional information relating to the audit that you may require.  \nYours sincerely,  \nAline Vienneau, CA Principal  \nOttawa, 16 September 2011  \nTable of Contents  \nPage  \nOur mandate 1  \nAudit objectives 1  \nDeliverables 1  \nOur reports 1  \nResponsibilities for financial reporting 2  \nManagement 2  \nBoard of the Centre 2  \nAuditor 2  \nOur audit approach 3  \nOverview 3  \nSignificant audit areas 3  \nBusiness and audit risks and audit implications 4  \nDevelopments in accounting 5  \nMateriality 6  \nReliance on internal control and communications to management 7  \nFraud and error 7  \nInternal audit 8  \nManagement representations 8  \nCompliance with authorities 9  \nOur responsibilities relating to other information in the annual report and similar documents 9  \nOther services provided 9  \nIndependence 9  \nPlanned communications on the results of our audit 10  \nAudit management 11  \nTerms of the engagement 11  \nAudit team 11  \nAudit timetable 12  \nAudit fees 12  \nAppendix—Standard Auditor’s Report 13  \nOur mandate  \nThe Auditor General of Canada is the external auditor of the International Training Centre of the ILO (the Centre) in accordance with the Financial Regulations of the Centre whereby the external auditor of the International Labour Organization is the external auditor of the Centre.  \nThe Auditor General of Canada is the external auditor of the ILO following appointment by the Governing Body for a period of four years commencing on 1 April 2008. This period was extended for an additional four years until the completion of the 31 December 2015 financial statement audit.  \nAudit objectives  \nAn annual audit is an independent examination of evidence supporting the amounts and disclosures in the Centre’s financial statements. We also assess the Centre’s compliance with significant authority instruments and consider whether, during the course of our examination, we have become aware of any “other matters” that, in our opinion, should be brought to the attention of the Board.  \nThe objectives ofthe annual audit are to provide an independent opinion on whether:  \n􀁸 the financial statements have been fairly presented, in all material respects, in accordance with the United Nations System Accounting Standards (UNSAS);  \n􀁸 these standards have been applied on a basis consistent with that of the preceding year; and  \n􀁸 the transactions coming to our notice in the course of our examination have, in all significant respects, been in accordance with the Financial Regulations and l","cbCaieXD39sVynl5","https://ap.wps.com/l/cbCaieXD39sVynl5","pdf",533448,20,"English","# Our mandate\n## Audit objectives\n## Deliverables\n## Our reports\n## Responsibilities for financial reporting\n## Management\n## Board of the Centre\n## Auditor\n## Our audit approach\n## Overview\n## Significant audit areas\n## Planned communications on the results of our audit\n## Terms of the engagement\n## Audit team\n## Audit timetable\n## Audit fees\n## Appendix—Standard Auditor’s Report","[{\"question\":\"What is the purpose of the Annual Audit Plan for 2011?\",\"answer\":\"It provides a summary description of the plan for the annual audit of transactions and the International Training Centre of the ILO’s financial statements for the year ending 31 December 2011, including mandate, objectives, responsibilities, and significant audit areas with planned responses.\"},{\"question\":\"How does the report define the annual audit objectives?\",\"answer\":\"The objectives are to provide an independent opinion on whether the financial statements are fairly presented under UNSAS, whether those standards are applied consistently with the prior year, and whether examined transactions comply with the Centre’s Financial Regulations and legislative authority in significant respects.\"},{\"question\":\"What deliverables does the auditor provide at the conclusion of the audit?\",\"answer\":\"The auditor will provide an Auditor’s Report (with a standard report included in the appendix) and a Report to the Board of the Centre—Annual Audit Results, and may also provide a management letter identifying opportunities to improve internal control, streamline operations, and enhance financial reporting practices.\"}]","Annual Audit Plan - 2011 - Report to the Board | PDF",1790095523,7]