City Auditor's Office audits

Risk-based approach

The City Auditor’s Office audit process continues to utilize a risk-based approach throughout the three phases of the audit: planning, fieldwork, and reporting. In particular, the planning phase includes a detailed risk identification and assessment phase. The purpose of this phase is to identify the most significant risks within the area and focus the allocated audit resources on those areas. The result is an audit project that focuses on the most significant risks that could impact the achievement of City objectives.

Audit process

Audit process

Audit process steps - description

Audit process steps

1. Planning

This begins with the initial meeting where the purpose and timing of the audit are discussed. Next, the planning begins with interviews, and documents are reviewed to identify risks, controls, and best practices. The project plan comes into focus from the audit objectives, risks, timelines, and approach.

2. Fieldwork

Interviews with key personnel to understand processes and gather evidence. In-depth testing of controls and transactions occurs while examining relevant documents and records. Intermin results to share relevant findings.

3. Reporting

Communicate a summary of observations and recommendations. Next, a draft report documents the results with client feedback. Then a final report is shared publically before the Audit Committee presentation.

4. Follow-up

Obtain Client feedback to evaluate the audit services. Monitor progress by tracking actions on audit recommendations. Report to the Committee to discuss adequacy and timeliness of implementation.

Data Analytics Program

The City Auditor’s Office Data Analytics Program complements, supports, and extends assurance provided through the annual Audit Plan. Projects assess risk and controls through data analytics.

Data analytics

Data Analytics Program - description

Data Analytics Program steps

1. Planning

Determine scope and areas of focus. Key documents are Risk Assessment and Project Canvas.

2. Executing Data Analysis

Development and execution of test using data analytics tool(s). Building reports to share with you in reporting.

3. Reporting 

Internal Reporting - typically an interactive Power BI report.

4. Ongoing Monitoring/Transition

Ongoing monitoring for a defined period of time. Potentially transition to Administration.

Results reporting

The City Auditor’s Office reports the results of all audits in public reports to Council through the Audit Committee. We monitor the progress of action plans implemented to address our audit recommendations and report to Audit Committee on the completeness and timeliness of implementation.​​

Audit reports

2024 Audit reports

Cloud Vendor and Solutions Management Audit, AC2024-0104
Cover Report

Downtown Calgary Development Incentive Program Audit, AC2024-0238
Cover Report

Endpoint Management Continuous Auditing Project, AC2024-0630
Report held confidential pursuant to Section 20 (Disclosure harmful to law enforcement) of the Freedom of Information and Protection of Privacy Act.
Review By: 2039 May 23

Event Centre Governance Audit, AC2024-1220
Cover Report - Audit Report 

Financial Reserves Audit - AC2024-0569
Cover Report - Audit Report

Parks and Open Spaces - Contracted Mowing Services Audit, AC2024-0843
Cover Report
Audit Report held confidential pursuant to Section 16 (Disclosure harmful to business interests of a third party) of the Freedom of Information and Protection of Privacy Act.

Safety Management Audit, AC2024-0488
Cover Report - Audit Report

Streetlights Maintenance and Repair Operations Audit, AC2024-0622
Cover Report - Audit Report

Supplier Billing Compliance Continuous Auditing Project - AC2024-0708
Report held confidential pursuant to Section 16(1) of the Freedom of Information and Protection of Privacy Act, to be reviewed no later than June 13, 2039.

Utilities Delivery’s Utilization of the Program and Project Management System (P2M) Audit – AC2024-0707
Cover Report - Audit Report

 

2023 Audit reports

Calgary Housing Company - Vendor Procurement and Management Audit - AC2023‑0230
Cover Report - Audit Report - Presentation Slide

Calgary Transit Rail System Lifecycle Asset Management Annual Investment Program Audit, AC2023-1188
Cover Report - Audit Report - Presentation Slide

Community Safety Partner Agency Liaison Initiative Audit, AC2023‑0919
Cover Report - Audit Report - Presentation Slide

Green Line Risk Management Processes Audit, AC2023-0797
Cover Report - Audit Report - Presentation Slide

Manual Journal Entries Continuous Auditing Project, AC2023-1146
Cover Report - Audit Report

Public Spaces Delivery-Parks and Open Spaces Capital Project Management Audit - AC2023-0772
Cover Report - Audit Report - Presentation Slide

Real Estate and Development Services - Enhanced Rationalization Program Audit - AC2023‑0049
Cover Report - Audit Report - Presentation Slide

Recruitment Processes Audit - AC2023-0444
Cover Report - Audit Report - Presentation Slide

Supplier Conflict of Interest Continuous Auditing Project – AC2023-0050
Cover Report - Presentation Slide

Waste Management Facility Cash Handling Audit, AC2023-1187
Cover Report - Presentation Slide

2022 Audit reports

Calgary Recreation Infrastructure Investment Audit, AC2022-0727
Cover Report - Audit Report - Presentation Slide

Facilities Lifecycle Investment Management Audit - AC2022-1148
Cover Report - Audit Report - Presentation Slide

Fleet Operator and Public Safety Audit, AC2022-0315
Cover Report - Audit Report - Presentation Slide

Green Line Program Baseline Schedule Audit - AC2022-1191
Cover Report - Audit Report - Presentation Slide

Hyperion System Governance Audit, AC2022-0079
Cover Report - Audit Report - Presentation Slide

Public Protection Site Safety Plan Process Audit, AC2022-0876
Cover Report - Audit Report - Presentation Slide

Transportation Infrastructure – Construction Project Audit (West 17th Avenue Main Street) - AC2022-0497
Cover Report - Audit Report - Presentation Slide

2021 Audit reports

2021 Municipal Election Audit, AC2021-1277
Cover Report - Audit Report - Presentation slide

311 Response Audit, AC2021-0923
Cover Report - Audit Report - Presentation slide

Acquisition of Goods and Services under SOLE Audit, AC2021-1673
Cover Report - Audit Report - Presentation slide

Cyber Security Incident Response Follow-up Audit, AC2021-0313
Cover Report - Audit Report* - Presentation slide
Attachment 1 held confidential pursuant to Section 20 (Disclosure harmful to law enforcement) of the Freedom of Information and Protection of Privacy Act.
Review By: 2036 March 31

Green Line Program Governance Follow-up Audit, AC2021-0918
Cover Report - Audit Report - Presentation slide

Industrial Control Systems Security Audit, AC2021-1099
Cover Report - Audit Report* - Presentation slide
Attachment 1 held confidential pursuant to Section 20 (Disclosure harmful to law enforcement) of the Freedom of Information and Protection of Privacy Act.
Review By: 2036 July 22

Integrated Risk Management Audit, AC2021-0730
Cover Report - Audit Report - Presentation slide

PeopleSoft Financials and Supply Chain Management Continuous Auditing, AC2021-1251
Cover Report - Audit Report - Presentation slide

2020 Audit reports

2017 Municipal Election Follow-up Audit, AC2020-0196​:
Cover Report - Audit Report​​​​​​​

Assessment Complaints Audit, AC2020-1170
Cover Report  - Audit Report  - Presentation slide

Calgary Fire - Inspections Audit, AC2020-0621
Cover Report - Audit Report - Presentation slides

Corporate Credit Card Continuous Auditing, AC2020-1283 
Cover Report  - Audit Report  - Presentation slide

Council Expense Audit - C2020-0658
Cover Report - Audit Report

Corporate Issue Management Program Audit, AC2020-0297:
Cover Report - Audit Report​​

Data Analytics Program Update, AC2020-0622
Cover Report - Presentation slides

Operating Budget Management Audit, AC2020-0343:
Cover Report - Audit Report​​

Opportunity Calgary Investment Fund Administration Audit, AC2020-0764
Cover Report - Audit Report - Presentation slides

Roads Pothole Remediation Audit, AC2020-0408
Cover Report - Audit Report

2019 Audit reports

Annual Control Environment Assessment Audit AC2019-0214:
Cover Report - Audit Report​​

Calgary Community Standards - Livery Transport Services Audit AC2019-0278:
Cover Report - Audit Report​

Calgary Parking Authority Asset Management Processes Audit AC2019-0010:
Cover Report - Audit Report

Data Analytics Desktop Review Program AC2019-1242:
Cover Report​​

Emergency Management Audit, AC2019-0678:
Cover Report - Audit Report​

Green Line Project Governance Audit AC2019-0353:
Cover Report - Audit Report​

Off-site Levy Annual Reporting Audit AC2019-124​1:
Cover Report - Audit Report

Planni​ng Application Review and Approval Process Audit AC2019-0466​:
Cover Report​ - Audit Report​

Report on Revised Annual Audit Plan Approach, AC2019-0899:
Cover Report - Audit Report

Supply Management Warehouse and Inventory Audit, AC2019-1027:
Cover Report - Audit Report​

Waste and Recycling – Blue Cart Contamination Prevention Audit AC2019-1240:
Cover Report - Audit Report​​

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