2015 ALGA Annual Conference

Audit Automation: Follow-Up System

May 4-5, 2015

Beverly Romeo-Beehler

Auditor General

City of Toronto, ON, Canada

OUTLINE

City of Toronto

Auditor General’s Office

Objectives of Follow-Up

Follow-Up System

Q & A 2

FOURTH LARGEST CITY (POPULATION) IN

NORTH AMERICA

1. Mexico City 8.8M

2. New York 8.2M

3. Los Angeles 3.8M

4. Toronto 2.8M

5. Chicago 2.7M

Toronto

City of Toronto

Auditor General’s

Office

Follow-Up Objectives

Follow-Up System

Q & A

3

City of Toronto

Auditor General’s

Office

Follow-Up Objectives

Follow-Up System

Q & A

City of Toronto

Over 50,000 employees

$11.5 billion operating

budget

50% of residents born outside of

Canada

Mayor and 44 members of

Council

4

City of Toronto

Auditor General’s

Office

Follow-Up Objectives

Follow-Up System

Q & A

Auditor General’s Office

Financial, Compliance & Performance

Audits

Fraud & Waste Hotline

External Public Accounting

Contract – City Statutory Audits

Staff: 29

Budget: $4.7 M

5

City of Toronto

Auditor General’s

Office

Follow-Up Objectives

Follow-Up System

Q & A

Corporate Governance

and Accountability

Evaluate Management

Actions

Confirm Intended Results

Assurance to Council and Management

Controls by Default

OBJECTIVES: FOLLOW-UP OF OUTSTANDING

RECOMMENDATIONS

6

City of Toronto

Auditor General’s

Office

Follow-Up Objectives

Follow-Up System

Q & A

FOLLOW-UP SYSTEM: THE PROCESS

1. Audit

20-25 Audits

2. Recommendations

200-250 Recs

3. Auto Feed Through Upload Application

2,500 Total Recs in Database

7

City of Toronto

Auditor General’s

Office

Follow-Up Objectives

Follow-Up System

Q & A

FOLLOW-UP SYSTEM: THE PROCESS (CONT.)

4. System

• Tracks Recs by divisions, audit leads, confidentiality, control themes and implementation status

• Tracks one-time and recurring savings by project and Recs

5. Follow-up

• Not fully implemented Recs automatically e-mailed to Division(s)

• Division responses then updated in the System

6. Reporting

• Audit leads validate Management responses

• Final results automatically generated for Council reporting

8

City of Toronto

Auditor General’s

Office

Follow-Up Objectives

Follow-Up System

Q & A

FOLLOW-UP AUDIT REPORT

Summary• Audit Recs Stats

• Last 5 Years and ITD

Highlights• Major Fully Imp. Recs,

Savings

• Major Not Imp Recs

DetailedReporting

• Comp List of All Fully Imp Recs

• List of all Not App and Not Imp Recs

9

City of Toronto

Auditor General’s

Office

Follow-Up Objectives

Follow-Up System

Q & A

BENEFITS OF AUTOMATED FOLLOW-UP

SavingsFaster Implementation

Improved Tracking of

Recs

Improved Reporting

Effective Use of

ResourcesData Analytics 10

FOLLOW-UP SYSTEM: KEY MENU SCREENS

City of Toronto

Auditor General’s

Office

Follow-Up Objectives

Follow-Up System

Q & A

11

FOLLOW-UP SYSTEM: KEY MENU SCREENS (cont.)

DATA ENTRY

City of Toronto

Auditor General’s

Office

Follow-Up Objectives

Follow-Up System

Q & A

12

FOLLOW-UP SYSTEM: KEY MENU SCREENS (cont.)

REPORT SELECTION

City of Toronto

Auditor General’s

Office

Follow-Up Objectives

Follow-Up System

Q & A

13

City of Toronto

Auditor General’s

Office

Follow-Up Objectives

Follow-Up System Q & A

14