The internal audit function’s authority is created by its direct reporting relationship to the Audit Committee. Such authority allows for unrestricted access to the Audit Committee.
The Audit Committee authorizes the internal audit function to
- Have full and unrestricted access to all functions, data, records, information, physical property, and personnel pertinent to carrying out internal audit responsibilities. Internal auditors are accountable for confidentiality and safeguarding records and information.
- Allocate resources, set frequencies, select subjects, determine scopes of work, apply techniques, and issue communications to accomplish the function’s objectives.
- Obtain assistance from the necessary personnel of City of Brampton and other specialized services from within or outside City of Brampton to complete internal audit services.
- Conduct any engagement of all City departments and special interest groups, 3rd parties (via right to audit clauses where applicable) and City Related Boards.
- Manage the City’s Ethics Hotline and coordinate all fraud investigations activities within City Departments and related Boards, and update the Audit Committee quarterly on the activities related to the Ethics Hotline.
