CITY OF WINDSOR AUDITOR GENERAL CHARTER

PURPOSE

The purpose of the AG is to provide independent, objective assurance and advice designed to add value and improve the City of Windsor's operations. Independence is mandated by the Act and carried out in accordance with professional standards. The AG will collaborate with City of Windsor management and help the City of Windsor accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.

In addition to these primary services, the AG shall provide guidance to improve the effectiveness of controls, examine suspected fraudulent or irregular activities, and provide advisory services to assist with the improvement of operational activities.

SCOPE

The scope of the AG is defined annually through the approved Audit Plan ("Audit Plan") and includes all audit activities to assist management in determining whether the City of Windsor's network of governance, risk management, and control processes, are adequate and functioning in a manner to ensure:

Opportunities for improving management control, financial and operating results, and the City of Windsor's structure or performance may be identified during audits. To fulfill its objective of adding value and improving the City of Windsor's operations, the AG will validate audit findings and recommendations with the appropriate level of management and obtain management responses and action plans to include in audit reports.

The Corporation of the City of Windsor