HomeMy WebLinkAboutFCS-11-023 - 2011 Internal Audit Work Plan1
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Staff Report
Finance and Corporate Services Department
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REPORT T0: Audit Committee
DATE OF MEETING: March 7, 2011
SUBMITTED BY: Corina Tasker, Internal Auditor, x2361
PREPARED BY: Corina Tasker, Internal Auditor, x2361
WARD~S~ INVOLVED: ALL
DATE OF REPORT: February 11, 2011
REPORT NO.: FCS-11-023
SUBJECT: 2011 INTERNAL AUDIT WORK PLAN
RECOMMENDATION:
That the 2011 Internal Audit work plan be approved as outlined in report FCS-11-023
dated February 11, 2011.
BACKGROUND:
Council policy I-66, Audit Committee Terms of Reference, states that the Audit Committee will
approve the annual internal audit work plan. This report provides a summary of the
recommended work plan. Input for the plan was gathered from the CAO, deputy CAO's,
directors, Council and the Internal Auditor.
REPORT:
The following types of audits can be conducted by the Internal Auditor:
Compliance audits test current activity for adherence to policies, procedures and legislation.
Control audits evaluate processes for potential control weaknesses.
Comprehensive audits are complete program reviews which may include evaluating customer
satisfaction, efficiency and effectiveness, controls, value for money, divisional culture,
organizational structure, and resourcing levels.
Follow-u audits assess the outcome of previous audits in terms of which recommendations
have been implemented, what the impact to the division has been, and to identify any new or
existing challenges the division is facing.
Confidential investigations attempt to validate complaints from the public, staff or Council
relating to alleged theft, fraud, breach of conduct, confidentiality, privacy or other policies.
Report FCS-11-023
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Staff Report
Finance and Corporate Services Department
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The chart below shows the recommended 2011 internal audit work plan. Note that due to the
late timing of the audit committee meeting, some items have already been completed. A brief
description of each is included below the chart.
Topic Type of Audit Estimated Duration Preferred Timing
Follow-up Audits:
Community Centres Follow-up audit 2 months COMPLETE
Employee parking Follow-up audit 3 days In progress
Inventory-Stores Follow-up audit 2 months 4t Quarter
Compliance Audits
Purchasing cards Compliance /Controls 2 months COMPLETE
Human Resources -
hiring transparency Controls /Compliance 2 weeks 1St Quarter
Field technology use Compliance 6 weeks Flexible
Management
Expenses Compliance 3 days Flexible
Controls Audits:
Cash counts Controls 2 months Flexible
Physical Inventory Count verification 1 day 4t Quarter
ISF Post-mortem Controls 3 months After April
Parking division Controls 5 days Flexible
Revenue -petty cash Controls 2 weeks Flexible
Accounting controls Consultation TBD TBD
Comprehensive
Audits:
Legislated Services Comprehensive audit 8 months Flexible
Emergency Plan
(internal and external) Comprehensive 4 months Flexible
Ad hoc:
Confidential
Investigations TBD TBD TBD
Report FCS-11-023 2
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Community Centres -follow-up audit
The original controls audit of all community centres was completed in 2009. The follow-up audit will
assess the status of each recommendation and the impact the recommendations have had.
Emplo,r~ ee parkin_. -follow-up audit
The objective of the original audit was to review staff compliance with new eligibility requirements for
parking reimbursement on days they are required to travel for business. This resulted from the CRA
audit and the City's decision to require employees to pay for parking. The audit sought to identify
issues of abuse or non-compliance and recommend corrective action if required. The audit was
conducted for the period January to April, 2010.
Inventory -Stores -follow-up audit
The original controls audit was conducted in 2008, with afollow-up audit being conducted in
2010. This additional follow-up audit will be conducted after the move to the CMF to assess the
control mechanisms installed at the new location.
Purchasing cards -controls and compliance audits
This audit is being conducted as a matter of routine practice. The audit will assess the City's VISA
purchasing card program in relation to best practice and test a sample of statements for adherence to
policy.
The follow up audit will test for compliance related to the remainder of 2010 activity (May to
December) to ensure all corrective actions have been taken.
Human Resources hirinc~process -compliance and controls audit
As part of the 2008 comprehensive audit of the Human Resources division it was recommended that
internal audit periodically audit the hiring process and tools to ensure that job competitions are free
from biases and qualified candidates are not being systematically screened out. This audit will test
the controls in place as well as test a sample for compliance.
Field technology use -compliance audit
Given the current financial climate and budget pressures it is prudent to examine our use of field
technology to ensure that staff and management are following policy with regard to justification for
use.
Mana_.ement expenses -compliance
A sample of management expenses will be tested for adherence to policy.
Cash Counts -controls audit
Each year Internal Audit performs surprise cash counts at all of the community centres,
cemeteries, pools, arenas, and the Market to ensure that cash handling policies are being
followed, proper documentation is in place, and there is no evidence of theft.
Report FCS-11-023
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Physical Inventory -count verification
Internal audit will verify a sample of stock which has been counted through the annual physical
inventory count to ensure counts are accurate. The count will take place at the CMF for the first
time.
ISF Post-mortem -controls audit
The audit will review billings and documentation related to ISF projects to assess if project
controls were adequate and may make recommendations for future construction projects.
Parking division -controls audit
The parking division handles a large amount of cash on a daily basis. This audit will examine if
cash controls are adequate.
Revenue -petty cash -controls audit
This audit will review the Revenue division's petty cash disbursement controls
Accounting controls -consultation
The Accounting division will be developing an internal control assessment framework and have
asked for internal audit input. The timing and amount of involvement are unknown at this point.
Legislated Services division -comprehensive audit
All divisions will under go a comprehensive audit at some point. This division was prioritized to
be audited this year because it has been identified by multiple customers as a potential area for
efficiency and process improvements. The audit will look at customer satisfaction, structure,
resourcing, culture, and processes.
Emergencv plan (internal and eternal) -comprehensive audit
Both the internal and external emergency plans will be reviewed for completeness and tested for
practicality.
Confidential investigations
Complaints of alleged theft of City assets, fraud, breach of conduct, confidentiality, privacy or
other policies may emerge throughout the year from the public, staff or Council. Appropriate
investigations will be conducted in a timely manner if required.
ALIGNMENT WITH CITY OF KITCHENER STRATEGIC PLAN:
Work falls within the Efficient and Effective Government plan foundation area of the Strategic
Plan. The goal of Internal Audit work is to protect the City's interests and assets through
- ensuring compliance with policy, procedures and legislation
- ensuring adequate controls are in place to protect our assets
- ensuring our operations are as efficient and effective as possible
This helps support the financial goal of long term financial stability and fiscal accountability to
our taxpayers. The work also supports the public sector leadership goal of positioning the
municipality as a leader in public sector policy, processes, and systems.
Report FCS-11-023 4
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I~`r~.~-~~,~R Finance and Corporate Services Department www.kitthener to
FINANCIAL IMPLICATIONS:
N/A
COMMUNITY ENGAGEMENT:
N/A
ACKNOWLEDGED BY: Dan Chapman, DCAO, Finance and Corporate Services
Report FCS-11-023
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