DATE:

26 May 2014

TO/DEST:

Executive Director, Ottawa Police Services Board

FROM/EXP:

Chief of Police, Ottawa Police Service

SUBJECT/OBJET:

2014 AUDIT PLAN

RECOMMENDATION

That the Ottawa Police Services Board approve the 2014 Audit Plan contained in this report.

BACKGROUND

Internal Audit is an objective quality assurance function designed to evaluate the effectiveness of risk management, control, and governance activities of the Ottawa Police Service (OPS). The 2014 Audit Plan has been developed taking into consideration organizational risks, operational priorities, and Ministry of Community Safety and Correctional Service requirements based on audit capacity. The 2013-2015 Business Plan and Service Initiative Program serve as key inputs into the Plan.

DISCUSSION

As in prior years, the legislated requirements established by the Ministry of Community Safety and Correctional Services Provincial Adequacy Standards Guidelines form part of the plan. To ensure the plan is responsive to business needs and priorities, areas of concern identified in previous audits will be tracked and implemented through audit follow-ups.

The OPS will continue our assessments of compliance of the property and evidence control facilities to meet the requirements of the Provincial Adequacy Standards. The plan also includes reviews of all Executive and Administrative Assistant functions, which supports the Service Initiative by ensuring the right people, are in the right place, at the right time, with the right skills.

2014 AUDIT PLAN DETAILS

COMPLIANCE

Engagement Name	Engagement Objective
Property and Evidence Control Facility Audit – General, Valuable Securities and Firearms.	Determine if management’s compliance monitoring activities efficiently and effectively identify and address issues regarding the property and evidence control facility.

Audit of the Time And Attendance System	Evaluate the effectiveness of controls and monitoring practices related to time and attendance reporting, pay administration, and employee leave and assess the level of compliance to established policies and guidelines.
Audit Follow-up	Follow up of the implementation status of internal audit action items.

PERFORMANCE

Engagement Name	Engagement Objective
Executive and Administrative Assistant Review	Identify opportunities to reduce expenses by identifying process inefficiencies and redundancies.

MANAGEMENT REQUESTS

The Business Performance Section will provide consultative services in the form of reviews requested by management. Risks related to program delivery, adequate controls to safeguard assets, or an independent review of processes and systems may encompass some of the potential requests.

CONTROL SELF ASSESSMENT

Through the results of the Control Self Assessment reviews, we will identify auditable areas where risks of non-compliance to regulatory standards are higher. In addition, the Internal Audit function will act in advisory capacity to Control Self Assessment activities.

AUDIT POLICY REVIEW (CHIEF’S PROCEDURE)

As part of the 2014 Audit Plan the Business Performance Section will conduct a review of the Audit policy and associated procedures to ensure relevence and currency. The review intends to align the OPS with the standards of the Institute of Internal Auditors and industry good practice.

Resourcing

We are confident staffing levels are sufficient to execute the Internal Audit mandate for the current period. Should the organization’s risks or environment change such that the resources are insufficient to fulfill the mandate, a detailed business case will be provided outlining the risk with an associated action plan.

Consultation

This report was presented to the Board’s Finance and Audit Committee on May 6, 2014 and the Committee recommends that the Board approve it.

FINANCIAL STATEMENT

Subject to potential outcomes from audit recommendations, there are no financial implications forecast for the 2014 Audit Plan.

CONCLUSION

The Business Performance Section is committed to meeting the requirements established by the Board. The 2014 Audit Plan is intended to assist members to enhance service delivery to the community through procedural revisions and development, through the implementation of recommendations that are obtained through audits and inspections, and enhanced document management techniques.

(Original signed by)

Charles Bordeleau

Chief of Police

Responsible for report: Superintendent Terry Cheslock