Trust and Confidence Report

Audit Services Profile

Audit Services brings a systematic, disciplined approach to evaluate and improve effectiveness of risk management, control, and governance processes. Audit Services determines whether the City of Hamilton’s network of risk management, control, and governance processes, as designed and represented by management, is adequate and functioning in an appropriate manner, the extent to which public funds are expended economically and efficiently and the extent to which the related programs are effective in meeting their objectives.

Service Details

Related Subservices

  • Compliance Auditing
  • Value for Money Auditing
  • Consulting
  • Risk Assessment
  • Fraud Prevention and Detection (Intake and Case Management)

Type of Service

  • Both public facing and internal corporate service

Rationale

  • Compliance and Value for Money audits are essential in order to run and operate municipal government more effectively and efficiently in the long term. They are performed to ensure effective internal controls, sound risk management and offer the taxpayer assurance that their tax dollars are well spent.

Primary Funding Sources

  • Net Levy

Service Level

  • At standard

Service Level Source

  • Council approved policy or service standard
  • Auditor General By-law (19-180)
  • Fraud Policy and Protocol

 

Performance Measures

How much did you do? (volume)

2018 Q1 - Q3

  • Number of Reports: 1*
  • Number of Recommendations: 0
  • Number of Whistleblower/Fraud Complaints Investigated: 2 (through Q2)
  • Number of Follow Up Reports: 3
  • Projects in Progress (Report Not Yet Issued): 10
  • Number of Reports: 10*
  • Number of Recommendations: 110*
  • Number of Whistleblower/Fraud Complaints Investigated: 2
  • Number of Follow Up Reports: 19+
  • Number of Reports: 7*
  • Number of Recommendations: 29*
  • Number of Whistleblower/Fraud Complaints Investigated: 6
  • Number of Follow Up Reports: 13
  • Number of Reports: 14
  • Number of Recommendations: 74
  • Number of Whistleblower/Fraud Complaints Investigated: 3
  • Number of Follow Up Reports: 7
  • Number of Reports: 16
  • Number of Recommendations: 150
  • Number of Whistleblower/Fraud Complaints Investigated: 5
  • Number of Follow Up Reports: 10

* In 2016-18 Audit Services placed greater emphasis on an expanded set of services including proactive risk management by initiating Enterprise Risk Assessments and a higher volume of larger, complex value for money audits that remain in progress at the end of 2018.

+ Two follow up reports were included in a new report

How well did you do it? (quality)

2017

  • % of Recommendations Accepted by Management for Implementation: 93%
  • % of Work Plan Completed: **
  • % of staff with professional certification: 83% ***
  • % of staff meeting CPE requirements: 100%
  • % of Recommendations Accepted by Management for Implementation: 90%
  • % of Work Plan Completed: **
  • % of staff with professional certification: 100%
  • % of staff meeting CPE requirements: 100%
  • % of Recommendations Accepted by Management for Implementation: 96%
  • % of Work Plan Completed: 100%
  • % of staff with professional certification: 100%
  • % of staff meeting CPE requirements: 100%
  • % of Recommendations Accepted by Management for Implementation: 96%
  • % of Work Plan Completed: 100%
  • % of staff with professional certification: 100%
  • % of staff meeting CPE requirements: 100%

** Audit Services adopted a multi-year Work Plan covering the period 2016 to 2018 inclusive. The 2014 and 2015 Work Plans were specific to each year.

*** There is one staff member that is not yet certified, but is currently pursuing professional certification.