Minutes City Council Monday, January 20, 2020

CITY OF WINDSOR

AUDITOR GENERAL CHARTER

Plan change or alternatively for allocation of additional resources to avoid such changes to the plan.

The CAO, or his or her designate. is authorized to:

• Coordinate with rranagement to ensure the audit personnel have unrestricted access to all functions. meetings. records, physiwl property. and personnel required to carry out their responsibilities.

• Coordinate with management to allocate internal resources and/or seek from management the necessary assistance of personnel in departments of the City of VWndsor or those contracting with the City of VVlndsor in order to accomplish audit objectives.

• As part of carrying out his or her responsibilities or at the request of management, provide advice to management on the audit process. as deemed appropriate.

RESPONSIBILITY

The AG‘s responsibilities and accountability are defined and approved by the City of Windsor through City Council and the C880 as well as through the appointment of an Auditor-General by the City of Windsor under the Act. which includes all activities that encompass:

• The examination and evaluation of the adequacy and effectiveness of the system of internal controls; and,
  
  
• The quality of performance in carrying out assigned responsibilities and operational activities.

The AG has the responsibility to:

• Develop a rolling three-year Audit Plan using an appropriate risk-based methodology, including any risks or control concerns identified by management. and submit that plan, as well as any recommendations regarding changes to the plan, if required, to the 0830 for review and approval.
  
  
• Implement each year's Audit Plan, as approved, including as appropriate any special tasks or projects requested through 0880 for approval by Council.
  
  
• Propose, and make merited, amendments to the annual Audit Plan and projects as per the provided powers and authority.
  
  
• Maintain professional resources with staff and. where appropriate. additional resources with sufficient knowledge, skills, experience, and professional certifications to meet the requirements of this Charter.
  
  
• Evaluate and assess important merging/consolidating functions and new or changing services, business units, processes, systems, operations, and control processes coincident with their development. implementation, and/or expansion.
  
  
• Evaluate the reliability and integrity of operational and financial information and the means used to identify, measure, classify and report such information.
  
  
• Evaluate the systems established to ensure compliance with policies, plans, procedures, laws, and regulations which could have a significant impact on the organization.

The Corporation of the City of Windsor