"To be recognized as a leading audit organization, respected by our clients and peers for excellence, innovation and integrity, in supporting the City of Toronto to become a world class organization."
The Auditor General is responsible for assisting City Council in holding itself and City administrators accountable for the quality of stewardship over public funds and for achievement of value for money in City operations.
The Auditor General's Office is independent of management and has the authority to conduct financial, operational, compliance, information systems, forensic and other special reviews of:
- City Divisions
- local boards provided for under the City of Toronto Act
- City-controlled corporations and grant recipients that City Council may specify
The Auditor General's Office fulfills its mandate by developing and carrying out a work plan which identifies and ranks projects to be completed based on a number of risk factors. The Auditor General’s work plan is reported to Council through the Audit Committee. Council may not delete any project from the work plan and may only add to the work plan with a 2/3 majority resolution of Council.
A completely separate Internal Audit Division, reporting to the City Manager, provides risk and business consulting services to senior management, as well as independent and objective assurance that the systems for which management is responsible function properly.
The Auditor General's Office is responsible for:
- conducting audits on behalf of City Council in the areas of finance (excluding attest), operations, compliance and performance, and conducting other audits as appropriate
- undertaking forensic investigations, including investigations of suspected fraudulent activities
- overseeing the work of external auditors performing financial statement or attest audits
- carrying out special assignments identified by the Auditor General or approved by a 2/3 majority resolution of Council
- providing assurance that the City's information technology infrastructure contains adequate controls and security
- managing the Fraud and Waste Hotline
- referring issues to divisional management and the Internal Audit Division as appropriate
On an annual basis, the Auditor General notifies the City Manager, or appropriate management representative for agencies and corporations, in writing of her outstanding recommendations. Management staff will report back to the Auditor General on recommendations that have been implemented. The Auditor General then verifies that the recommendations have in fact been implemented.
Annual Work Plan
The Auditor General's Office effects its mandate by developing and carrying out a work plan which identifies and ranks projects to be completed based on a number of risk factors. The Auditor General’s work plan is reported to Council through the Audit Committee. Council may not delete any project from the work plan and may only add to the work plan with a 2/3 majority resolution of Council.
The audit process (PDF) is an independent, objective assurance activity designed to add value and improve an organization's operations. The audit process assists an organization to accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
Quality Assurance and Independence
The Auditor General’s Office is committed to achieving a high level of audit quality. Our quality assurance framework (PDF) provides a reasonable assurance that the audits done by the Office meet recognized professional standards.
In carrying out its audit activities, the Auditor General’s Office is independent of management and has the authority to conduct financial, operational, compliance, information systems, forensic and other special reviews of most City departments, agencies and corporations, as well as other entities the City is related to or has an interest in.
Beverly Romeo-Beehler, Auditor General
Beverly’s leadership in senior executive BC Government positions resulted in her receiving several high-profile leadership awards including awards from the Premier for ‘Service Excellence’ and ‘Organizational Transformation.’ Beverly also served as a senior reviewer of public complaints against the RCMP and worked with the National Defence Ombudsman in Ottawa.
Beverly is a Chartered Professional Accountant (CPA, CMA) and has received recognition for providing extraordinary service to the CMA profession. She is a non-practicing lawyer and holds a Juris Doctor and a Bachelor of Business Administration degree. She has completed the Director's Education Program at the University of Toronto's Rotman School of Management. She has received her Institute of Corporate Directors designation (ICD.D) and is Certified in Financial Forensics (CFF).
Beverly is a coal miner's daughter from Cape Breton.