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Internal Audit

About Us

The Internal Auditor (IA) is responsible for completing an organization-wide risk assessment to determine the specific areas that needs to be audited. Upon completion of the risk-assessment, an Internal Audit Plan (IAP) will be drafted, and audits completed throughout the year. When the audits are finalized, reports will be issued with determinations of compliance with policies and regulations as well as recommendations for improvements if necessary. When necessary, improvement plans will be used to help improve the City’s overall performance.

“Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.” – Institute of Internal Auditors

According to the Interpretation of Standard 1100 (para. 1) – Independence is the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner. To achieve the degree of independence necessary to effectively carry out the responsibilities of the internal audit activity, the chief audit executive has direct and unrestricted access to senior management and the board. This can be achieved through a dual-reporting relationship. Threats to independence must be managed at the individual auditor, engagement, functional, and organizational levels.


The purpose of the Internal Audit function, according to the Institute of Internal Auditors, is “to enhance and protect the organizational value by providing risk-based and objective assurance, advice, and insight”.

To ensure that the internal audits are effective, 10 core principles are followed within the Internal Audit Division:

  1. Demonstrates integrity.
  2. Demonstrates competence and due professional care.
  3. Is objective and free from undue influence (independent).
  4. Aligns with the strategies, objectives, and risks of the organization.
  5. Is appropriately positioned and adequately resourced.
  6. Demonstrates quality and continuous improvement.
  7. Communicates effectively.
  8. Provides risk-based assurance.
  9. Is insightful, proactive, and future-focused.
  10. Promotes organizational improvement.

Contact the Internal Auditor

Kristina Rose, Internal Auditor


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