975 - Audits & Compliance Reviews

Records relating to audits and reviews performed on ministries and agencies by internal and external auditors. This includes financial audits; audits for compliance with government policy, legislation, and related authorities; special reviews and examinations of the efficiency, cost-effectiveness, and environmental effects of government programs, services, and activities; and investigative reviews of allegations of wrongdoing.

Record types include correspondence and reports.

For management reviews of internal programs, see primary 400-20.
For program audits and reviews, see the ORCS of the relevant program.

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

Primary-Secondary Records Series OPR
  A SA FD
975-00 Policy and procedures SO 7y DE
975-01 General FY+1y nil DE
975-05 External audit and review reports and findings
FR = External audit and review reports and findings will be fully retained by the government archives because they document the findings of audits and reviews performed on ministries and agencies by external auditors.  These records have significant evidential and informational value.
SO+1y 6y FR
975-20 External audit and review files
(covers fraud and alleged fraud, Auditor General audits, federal audits, and other audits and reviews)
SO = upon completion of audit or review and when corrective action is taken
DE = External audit and review files can be destroyed upon authorization of the Records Officer because the audit report and findings are fully retained in secondary -05 (External audit reports and findings).
NOTE:  Examples of audits and reviews covered by this secondary are:  Office of the Auditor General audits, including fraud investigations, federal audits, and police investigations of alleged wrong-doing.
SO+1y 6y DE
975-40 Internal audit and review files
(covers fraud and alleged fraud, management representation letters, Comptroller General audit, and ministry internal audit)
SO = upon completion of audit or review and when corrective action is taken
DE = Internal audit and review files may be destroyed upon authorization of the Records Officer because significant information is fully retained by the government archives in the Office of the Comptroller General ORCS, approved schedule 180968. 
NOTE:  Examples of audits and reviews covered by this secondary are:  Office of the Comptroller General audits and reviews and ministry/agency internal audits and reviews, including internal investigations of alleged fraud and wrong-doing.
SO+1y 6y DE

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