This report provides information regarding the implementation status of audit recommendations contained in various reports issued by the Auditor General to City divisions. On an annual basis, the Auditor General reviews the implementation status of outstanding audit recommendations and reports the results of the review to Council through the Audit Committee. The Auditor General has […]
This report provides information regarding the implementation status of recommendations made by the Forensic Unit of the Auditor General’s Office which were publicly reported through Audit Committee. These recommendations were made in the context of annual Fraud and Waste Hotline reports or other special reviews such as the 2013 report on Fleet Services Division – […]
Since 2011 the Auditor General’s Work Plan has included a project in relation to continuous controls monitoring of selected City expenses. The objective of the Continuous Controls Monitoring Program is to provide periodic reports to management which assist in proactively monitoring financial transactions, detecting unusual expenses and identifying areas where internal controls could be strengthened. […]
Since 2011 the Auditor General’s Work Plan has included a project in relation to continuous controls monitoring of selected City expenses. The objective of the Continuous Controls Monitoring Program is to provide periodic reports to management which assist in proactively monitoring financial transactions, detecting unusual expenses and identifying areas where internal controls could be strengthened. […]
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 […]
Continuous controls monitoring has highlighted unusual expenditures and enabled management to address related payroll expenses in a proactive and timely manner.The Auditor General’s Continuous Controls Monitoring Program was initiated with an intention to expand to include other operational areas within the City including Agencies and Corporations. In July 2012, continuous controls monitoring was initiated at […]
The Auditor General’s 2014 Audit Work Plan included an audit of City-wide training activities and operational controls. The Human Resources Division provides corporate training initiatives and related support to City Divisions and employees. The purpose of the audit was to determine if training services delivered by the Human Resources Division are effective and efficient. The […]
The Auditor General initiated continuous controls monitoring of overtime and other payroll related expenses at the City in 2011. This program was expanded to Toronto Transit Commission in 2012. The objective of the program is to develop exception reports to proactively identify unusual levels of overtime and other expenses on an ongoing basis. Since the […]
The Audit Committee is a Special Committee of City Council reporting directly to City Council. The roles and responsibilities of the Audit Committee are outlined in the Toronto Municipal Code. The purpose of this report is to provide additional information on the roles and responsibilities of the Audit Committee.