What is IPA?
Through audits and management-requested projects, IPA works to identify and implement innovative solutions to improve the City's delivery of services to the public.
IPA is a member of the Association of Local Government Auditors and The Institute of Internal Auditors
To anonymously report tips of unethical behavior, including suspected fraud, waste and/or abuse of city resources, you may call the toll-free hotline 24 hours a day, 7 days a week:
877-534-0382
Information is collected by a third-party vendor and anonymous reports will be forwarded to IPA for further review. To ensure that appropriate action is taken, please provide as much information as possible, including:
- Who was involved
- What was the alleged incident
- Where was the alleged incident
- When did the alleged incident occur
What is internal audit?
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. (IIA IPPF, 2017)
Types of audits
- Operational audits assess business processes for effectiveness and efficiency to ensure that operational objectives are met.
- Compliance audits review operational compliance with applicable laws, regulations and/or policies and procedures.
- Integrated audits look at the adequacy of internal controls to ensure that financial, operational, compliance and information systems risks are mitigated and operational objectives are met. IPA generally performs integrated audits.
Audit Process Overview
| Auditee | Auditor | |
|---|---|---|
| Planning (1 month prior) |
Informs development of audit objectives Participates in interviews Provides data and documents |
Initiates audit Gathers background information Finalizes scope and objective Creates audit program |
| Fieldwork (approx. 1 month) |
Participates in interviews Provides data and documents Provides feedback to preliminary observations and recommendations |
Conducts interviews Reviews and analyzes data and documents identifies observations and recommendations |
| Reporting (1 month) |
Reviews draft and provide comments Provide action plan for implementation of recommendations |
Conducts exit meeting Drafts report Provides final report to management |
| Follow-Up (quarterly, after report issuance) |
Implements action plan Reports to IPA on progress until fully implemented |
Monitors progress Evaluate implementation for reasonableness Updates management of progress |
The City of Ontario joins the Association of Certified Fraud Examiners (ACFE) and hundreds of organizations worldwide for International Fraud Awareness Week from November 13 – 19, 2022.
With the focus on occupational fraud, Innovation, Performance Management and Audit (IPA) has partnered with the Economic Development Department and local business organizations, the Downtown Ontario Improvement Association (DOIA) and Greater Ontario Business Council (GOBC) to provide awareness and education in our continuous fight against the $3.7 trillion global fraud industry.
One of the most frequent forms of fraud is occupational fraud – fraud by employees who target the organizations that employ them. The most common and costliest forms of occupational fraud are asset misappropriation and financial statement fraud. Corruption, while neither the most prevalent nor the costliest, proved to be present in every region of the world.
Learn more about the various forms fraud can take and what you can do to protect yourself by visiting www.FraudWeek.com.