City Auditor's Office audits
Risk-based approach
The City Auditor’s Office (CAO) 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
- Planning - The project plan outlines the audit objective, key risks, timelines and audit approach.
- Fieldwork - Formal audit procedures are completed according to IIA standards.
- Reporting - Final report is presented to the Audit Committee and released to the public.
- Client Feedback - We utilize feedback to identify improvement opportunities in audit services delivery.
- Follow-up - Actions on recommendations are monitored and reported quarterly to the Audit Committee.
Results reporting
The CAO 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
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
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
Financial Reserves Audit - AC2024-0569
Cover Report - Audit Report
Safety Management Audit, AC2024-0488
Cover Report - Audit Report
Streetlights Maintenance and Repair Operations Audit, AC2024-0622
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 AC2019-1241:
Cover Report - Audit Report
Planning 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