and / et
Finance and Economic Development Committee
Comité des finances et du développement économique
580-2424 x24200, Steve.Box@ottawa.ca
EXamen d’assurance de la qualité – BUREAU DU
That the Audit Sub-Committee recommend
that the Finance and Economic Development Committee recommend Council receive the
attached Office of the Auditor General Quality Assurance Review report
prepared by PricewaterhouseCoopers LLP.
le Sous-comité de la vérification recommande que le Comité des finances et du développement économique recommande à son tour au Conseil de prendre
connaissance du rapport ci-joint de l’examen d’assurance de la qualité du
Bureau du vérificateur général, préparé par la firme PricewaterhouseCoopers
On 24 November 2010, as part of
the 2010-2014 Council Governance Review report, Council established the Audit
Sub-Committee and directed it to undertake an external quality assurance
review (QAR) of the Office of the Auditor General (OAG).
Further to “Quality Assessment Review – Office of the Auditor General” report (Ref: No: ACS2011-CMR-OCM-0002) and direction received by the City Manager at Audit Sub-Committee on 26 May 2011, PricewaterhouseCoopers LLP (PwC) was retained to undertake an external quality assurance review of the OAG.
PwC's Statement of Work specified that they would deliver findings and recommendations to the Audit Sub-Committee with regard to the following three objectives:
1. Assess the OAG against the duties and other requirements established within the framework (statute, mandate and by-law) which originally created the position of Auditor General in 2004;
2. Identify and map those additional activities or other changes, if any, that would be required to support the OAG’s conformance with Institute of Internal Auditors (IIA) Auditing Standards and Code of Ethics; and
3. Identify opportunities, offer recommendations for improvement and provide counsel to the Auditor General and his staff for improving the effectiveness and efficiency of the OAG.
An external quality assurance review of the Office of the Auditor General
(OAG) has been conducted by PricewaterhouseCoopers LLP (PwC) further to
Committee and Council direction.
PwC's findings and recommendations following completion of the review are summarized in Document 1 to this report. A presentation summarizing these findings will be provided to Audit Sub-Committee by PwC. In addition, the OAG have prepared a separate presentation and report (Ref No: ACS2012-OAG-BVG-0001) outlining their response to the findings raised in the PwC report.
are no rural implications associated with this report.
As this is
considered an internal administrative matter, no public consultation was
This is a
There are no legal impediments to receiving this report.
There are no
risk management impediments to implementing the recommendations arising from
There are no financial implications associated
with approval of the report recommendation.
There are no
accessibility impacts associated with this report.
There are no environmental
implications associated with this report.
There are no
technology implications associated with this report.
The work completed is directly
linked to Council’s priority with regard to governance, planning and decision-making and the strategic
objective of applying management
controls to achieve Council’s priorities.
Priority: Governance, Planning and Decision-making – Achieve measurable improvement in residents’ level of trust in how the City is governed and managed, apply a sustainability lens to decision-making, and create a governance model that compares well to best-in-class cities around the world.
Strategic Objective: Apply management controls to achieve Council’s priorities – Integrate planning and performance processes at the City to strengthen decision-making, improve transparency and accountability, align operations with Council’s priorities, enhance governance, and improve local decision-making while allowing Council and City management to focus on citywide challenges.
Document 1 - PricewaterhouseCoopers LLP - Office of
the Auditor General Quality Assurance Review Report – English / French (issued separately
to all members of Council and held on file with the City Clerk)
confirmation of receipt of this report by the Audit Sub-Committee, the Finance
and Economic Development Committee and Council, the Office of the Auditor
General will take action as directed.