Our Purpose and Mission

The purpose of the internal audit function is to strengthen City of Brampton’s ability to create, protect, and sustain value by providing the Audit Committee and management with independent, risk-based, and objective assurance, advice, insight, and foresight.

The internal audit function enhances City of Brampton’s:

  • Successful achievement of its objectives.
  • Governance, risk management, and control processes.
  • Decision-making and oversight.
  • Reputation and credibility with its stakeholders.
  • Ability to serve the public interest.

City of Brampton’s internal audit function is most effective when:

  • Internal auditing is performed by competent professionals in conformance with The IIA’s Global Internal Audit Standards™, which are set in the public interest.
  • The internal audit function is independently positioned with direct accountability to the Audit Committee.
  • Internal auditors are free from undue influence and committed to making objective assessments.

Our Mandate

Standards for the Professional Practice of Internal Audit

Internal Audit will govern itself by adherence to the mandatory elements of The Institute of Internal Auditors' ("the IIA") International Professional Practices Framework, including the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the International Standards for the Professional Practice of Internal Auditing ("Standards"), and the Definition of Internal Auditing. The IIA's Mandatory Guidance constitutes the fundamental requirements for the professional practice of internal auditing and the principles against which to evaluate the effectiveness of internal audit activity's performance. The Director, Internal Audit will report periodically to the Audit Committee regarding Internal Audit's conformance to the Code of Ethics and the Standards. In addition, Internal Audit will adhere to and ensure conformance to the guidelines and procedures of ISACA for any engagements involving information systems. Internal Audit will adhere to the City's relevant policies and procedures.

Independence and Objectivity

The Director, Internal Audit will ensure that Internal Audit remains free from all conditions that threaten the ability of internal auditors to carry out their responsibilities in an unbiased manner, including matters of audit selection, scope, procedures, frequency, timing, and report content. If the Director, Internal Audit determines that independence or objectivity may be impaired in fact or appearance, the details of impairment will be disclosed to appropriate parties. Internal auditors will maintain an impartial, unbiased mental attitude that allows them to perform engagements objectively and in such a manner that they believe in their work product, that no quality compromises are made, and that they do not subordinate their judgment on audit matters to others.

Internal auditors will have no direct operational responsibility or authority over any of the activities audited. Accordingly, internal auditors will not implement internal controls, develop procedures, install systems, prepare records, or engage in any other activity that may impair their judgment, including:

  • Assessing specific operations for which they had responsibility within the previous year. To this end, Internal Audit staff temporary assignments to other City divisions (including secondments) will be operationally challenging, and therefore, not be permitted.
  • Performing any operational duties for the City or City Related Boards.
  • Initiating or approving transactions external to Internal Audit.
  • Directing the activities of any City employee not employed by Internal Audit, except to the extent that such employees have been appropriately assigned to auditing teams or to otherwise assist internal auditors.

The Director, Internal Audit will have no direct operational responsibility or authority over any operational activity for the City or City Related Boards. The Director, Internal Audit is not authorized to perform any operational duties for the City or City Related Boards.

Internal auditors will:

  • Disclose any impairment of independence or objectivity, in fact or appearance, to appropriate parties.
  • Exhibit professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined.
  • Make balanced assessments of all available and relevant facts and circumstances.
  • Take necessary precautions to avoid being unduly influenced by their own interests or by others in forming judgements.

The Director, Internal Audit will confirm to the Audit Committee, at least annually, the organizational independence of Internal Audit. The Director, Internal Audit will disclose to the Audit Committee any interference and related implications in determining the scope of internal auditing, performing work, and/or communicating results.

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