加拿大审计总长发布年度财务审计评论 联邦账目获无保留意见
加拿大安大略省渥太华消息，加拿大审计总长 Karen Hogan 11月9日发布对2025至26年度联邦财务审计的评论：加拿大政府2025至26年度合并财务报表获得无保留审计意见，其余69个受审计的联邦机构也全部获得无保留意见。
评论同时提出三项长期存在的管理问题。第一，加拿大共享服务部（Shared Services Canada）的信息技术一般控制问题已连续第四年被提出，改进有限、时间表一再推迟。
第二，联邦薪酬系统 Phoenix 的积压问题未达目标：政府未能实现在2026年3月31日前清除积压一年以上薪酬交易的目标，长期未追回的多付薪酬仍然存在。新的薪酬系统 Dayforce 计划于2027年7月启用。
第三，国防部存在长期的库存控制弱点，营业支出记录也屡次出现错误。
审计总长的财务审计评论随加拿大政府公共账目一并发布。
（来源：加拿大审计总长办公室）
Auditor General Releases 2025-26 Financial Audit Commentary; Clean Opinion on Federal Accounts
OTTAWA, Ontario - Auditor General Karen Hogan released her commentary on the 2025-26 federal financial audits on November 9: the Government of Canada's 2025-26 consolidated financial statements received an unmodified audit opinion, as did the financial statements of all 69 other audited federal organizations.
The commentary also raised three long-standing management concerns. First, weaknesses in Shared Services Canada's IT general controls were flagged for the fourth year, with limited progress and delayed timelines.
Second, the government missed its target to eliminate, by March 31, 2026, the backlog of Phoenix pay transactions more than one year old, and long-standing salary overpayments remain unrecovered. The new pay system, Dayforce, is scheduled to begin in July 2027.
Third, the Department of National Defence continues to have long-standing inventory control weaknesses and repeated errors in recording operating expenses.
The commentary is published alongside the Public Accounts of Canada.
(Source: Office of the Auditor General of Canada)
来源：加拿大审计总长办公室
发布：GSM·美国（发布链接）
图片来源：渥太华国会山（资料图，CC BY-SA 2.5，加拿大，Wikimedia Commons） / Parliament Hill, Ottawa (file photo, CC BY-SA 2.5 CA, via Wikimedia Commons)
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