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picture1_Business Ppt Templates 71962 | 915am Ministry Of Education


 139x       Filetype PPTX       File size 0.79 MB       Source: www.ocsta.on.ca


File: Business Ppt Templates 71962 | 915am Ministry Of Education
agenda ia overview financial reporting risk assessment flow of information strategic advisors and catalysts for change who we are internal audit mandate ontario reg 361 10 ia a necessary evil ...

icon picture PPTX Filetype Power Point PPTX | Posted on 31 Aug 2022 | 3 years ago
Partial capture of text on file.
                                           Agenda 
      •   IA Overview
      •   Financial Reporting 
      •   Risk Assessment
      •   Flow of Information 
                             «…strategic advisors and catalysts for change…»
                                           Who we are
       •   Internal audit mandate 
       •   Ontario Reg. 361/10                                   IA ….. a necessary evil or 
       •   8 regions for 72 school                                an untapped wealth ….
           boards
       •   Independent and objective
       •   Working for school boards
       •   Diverse skill set
       •   Professional standards
       •   Adding value
                                                               What we do
         •     Governance, Risk Management, Compliance, Internal Controls
         •     Audit universe 
                                                             Transportation               Human resources
         •                                                                                IT & Communications
               Type of engagements Instruction & Schools
                                                             Facilities                   Business services 
                • Audits                                                                   Other
                • Consulting
                •                                            UNIVERSE
                   Continuous monitoring 
                                                                                       RISK             PRIORITIZ
                                                       (process, activities,      ASSESSMENT                  E                  AUDIT PLAN 
                                                      structures, initiatives,                             Projects             DEVELOPMEN
                                                           context, etc.)             Impact x             based on                     T
                                                                                     Probability            needs 
                                                                                                        and capacities
         •     Dual reporting relationship
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Compliance
                   Past Developments
    • Changes to Ontario Regulation 361/10: Audit Committees (July 2015)
       • Allows any audit committee member to be Chair (previously only trustee 
         members);
       • The audit committee is now required to make recommendations to the 
         Board on the content of the external audit plan and on all proposed major 
         changes to the plan; and
       • Amendments to Ministry reporting requirements. 
    • Guidance on what to include in open and closed audit committee 
      sessions (Deloitte, Nov 2015)
    • Internal Audit and The Role of Audit Committees (Module 19, 2016: SB05)
    • Province-wide trustee training (held early 2015)
    • Regional Internal Audit Coordinator 
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