The external peer review is to be performed by independent reviewers selected by a committee of the National Association of Local Government Auditors (N.A.L.G.A.). N.A.L.G.A. is a North American organization of local government auditors and includes organizations that have undergone external peer review. Approximately 33 percent of N.A.L.G.A. member organizations have participated in the peer […]
Purpose To provide the Audit Committee with information related to the Auditor General’s proposed process for follow-up on outstanding audit recommendations. Background By-law 457-2002 of the City of Toronto requires that the Auditor General follow up on audit recommendations made in audit reports. Government Auditing Standards state that while management is responsible for addressing audit […]
Purpose: To seek Council’s approval to participate in the International Program for Improved Governance and Accountability in South Africa – a partnership initiative involving the governments of South Africa, Canada, the Province of Ontario, the City of Toronto, the Canadian Comprehensive Auditing Foundation, the World Bank and the Institute of Internal Auditors. The Auditor General […]
This report presents the results of Phase Two of a two-part review of the City’s fleet operations conducted as part of the Auditor General’s 2004 Annual Work Plan. The Phase One report was tabled at the February 2004 Audit Committee meeting. This report also responds to three other fleet-related referrals as follows: A. Audit Committee’s […]
At its meeting held on February 10, 2005, the Toronto Police Services Board was in receipt of a number of reports, written submissions and deputations pertaining to the Auditor General’s follow-up review of the October 1999 report on the review of investigations conducted by the Toronto Police Service with regard to sexual assaults. The purpose […]
The purpose of this review is to evaluate the effectiveness of administrative internal controls within the Corporate Finance Division of the Finance Department. The review includes an evaluation of the processes and procedures within the Division in order to ensure that internal controls are effective in mitigating risks related to investment management and support sound […]
The Auditor General’s Office conducts risk assessments to identify and prioritize potential areas for review. As a result of this exercise, a review of the management of the City’s telecommunication infrastructure for voice, data and messaging services used was included in the Auditor General’s Annual Work Plan for 2004. Our objectives for reviewing the delivery […]
This report summarizes the estimated cumulative cost reductions and the estimated increased revenues resulting from various reports issued by the Auditor General’s Office from January 1, 1999 to December 31, 2004. This report also contains information relating to various audit reports containing administrative internal control recommendations made by the Auditor General’s Office. This information was […]
Complaints received by the Auditor General’s Office (related to suspected fraud or irregular activity involving City resources) may result in an investigation being conducted or may also be referred to City departments for review, as summarized in this report. In some cases, substantiated complaints have or may result in the recovery of funds to the […]