Minutes City Council Monday, January 20, 2020

CITY OF WINDSOR

AUDITOR GENERAL CHARTER

Definition of Internal Auditing, the Code of Ethics. and the International Standards for the Professional Practice of Internal Auditing. The AG will meet the applicable mandatory requirements of the profession.

Where appropriate, performance audits (also known as value-for-money audits), may leverage the Generally Accepted Government Auditing Standards for Perfom1ance Audits or the Performance Audit Process as outlined but the Office of the Auditor General of Canada.

The AG shall employ established and proven frameworks and practices that are appropriate for the City and for the effective performance of AG responsibilities.

ENQUIRIES

Inquiries about this policy should be directed to the GAO, or designate or the AG.

APPROVAL

Modifications to the Auditor General Charter must be:

  1. In compliance with the Act.

  2. Based on the annual review and approval by the appointed AG.

  3. Subsequent to the initial presentation, where modifications are identified through preceding items 1 and 2, such modifications will be presented to City Council for endorsement through a Council Resolution.