000	00000cam 2200000zi 4500
001	9.958080
003	CaOODSP
005	20260223151605
006	m     o  d f
007	cr cn ||||||||
008	251209t20262026onc     o    f000 0 eng d
020	|a9780660976310
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aRv4-218/2026E-PDF
245	00|aInternal audit – enterprise fraud management system : |bfinal report / |cAudit, Evaluation, and Risk Branch.
264	1|a[Ottawa] : |bCanada Revenue Agency = Agence du revenue du Canada, |c[2026]
264	4|c©2026
300	|a1 online resource (15 pages)
336	|atext|btxt|2rdacontent
337	|acomputer|bc|2rdamedia
338	|aonline resource|bcr|2rdacarrier
500	|aIssued also in French under title: Vérification interne – système de gestion de la fraude d'entreprise : rapport final.
500	|aReplaced with revised version provided by the publisher (2026/02/23).
520	|a"The objective of the internal audit was to provide the Commissioner, CRA management, and the Board of Management (Board) with assurance that the EFMS is working as intended by recording, managing, monitoring, and reporting user activities in accordance with CRA policy instruments. Overall, the internal audit concluded that the EFMS is working as intended. The internal audit also identified some aspects that could be improved so that the EFMS can better meet the CRA’s needs"--Executive summary, page 4.
610	20|aCanada Revenue Agency|xAuditing.
650	0|aFraud|zCanada|xPrevention|xAuditing.
710	2 |aCanada Revenue Agency. |bAudit, Evaluation and Risk Branch, |eissuing body.
775	08|tVérification interne – système de gestion de la fraude d'entreprise : |w(CaOODSP)9.958079
856	40|qPDF|s481 KB|uhttps://publications.gc.ca/collections/collection_2026/arc-cra/Rv4-218-2026-eng.pdf
856	4 |qHTML|sN/A|uhttps://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/internal-audit-program-evaluation/internal-audit-program-evaluation-reports-2026/internal-audit-enterprise-fraud-management-system.html