The purpose of this report is to provide City Council with details of the Auditor General’s 2013 Audit Work Plan. The 2013 Audit Work Plan is attached as Appendix 1 to this report. Appendix 2 includes a summary of future potential audits. Appendix 3 includes audits completed during the period 2007 to 2012.
The Audit Work Plan as presented in this report provides City Council with an overview of how resources allocated to the Auditor General’s Office will be used during 201 3.
The 2013 Audit Work Plan is a combination of audits in progress, new audits, annual recurring projects and investigative work carried out as a result of complaints received through the Fraud and Waste Hotline. The Audit Work Plan also includes a formal follow-up review to ensure recommendations contained in previously issued audit and investigative reports have been implemented.
The 2013 Audit Work Plan provides a balance of audit work that will result in improving overall City operations by strengthening management controls, improving accountability and enhancing the efficiency and effectiveness of municipal services.