The purpose of this report is to advise Audit Committee of amendments to the Auditor General’s 2015 Audit Work Plan. The Audit Work Plan is being amended to reflect projects identified as a result of our recently completed City-wide risk assessment and requests made by City Council.
Appendix 1 lists projects included in the amended 2015 Audit Work Plan.
Appendix 2 lists projects selected in high priority areas and is grouped into three main categories:
- Areas where there has been little or no audit activity from the Auditor General’s
Office over the past seven years.
- Capital projects that should be considered for audit.
- Other priority areas that should be audited.
Due to limited resources, many of these projects will remain in the backlog for several years. These projects will continue to be assessed and prioritized according to their risks.
Our risk assessment did not include restricted boards, including the Police Services Board, the Library Board and the Board of Health. The Auditor General can only undertake audit work at these Boards if she is requested by the Board.