D2.1 The Work of the Contract resulting from this Call-Out List shall consist of investigative, forensic,
and performance audit services for the period from January 1, 2021 until December 31, 2022.
D2.1.1 The purpose is to establish a Call-Out list for investigative, forensic and performance audit
services.
D2.2 The Work shall be done on an "as required" basis during the term of the Contract.
D2.2.1 The type and quantity of Work to be performed under this Contract shall be as authorized
from time to time by the Contract Administrator and/or Users.
D2.2.2 Subject to C7, the City shall have no obligation under the Contract to purchase any
quantity of any item in excess of its actual operational requirements.
D2.3 Notwithstanding D2.2, in the event that operational changes result in substantial changes to the
requirements for Work, the City reserves the right to alter the type or quantity of work performed
under this Contract, or to terminate the Contract, upon thirty (30) Calendar Days written notice
by the Contract Administrator. In such an event, no claim may be made for damages on the
ground of loss of anticipated profit on Work.
D2.4 The major components of the Work are as follows:
(a) Perform investigative, forensic and audit work in accordance with respective standards and
framework. For example, performance audits are performed in accordance with
Government Auditing Standards (2018);
(b) Provide objective, fact-based information and value-added and independent advice and
guidance with respect to financial, policy, operations, risk and control issues identified
through audits and investigations;
(c) Perform planning, fieldwork, analysis, reporting for investigative, forensic, and performance
audit work. The Work may be divided into two categories, and include but not limited to:
(i) INVESTIGATIVE/FORENSIC SERVICES
(a) Conduct investigative/ forensic services in accordance with professional
standards;
(b) Provide expertise and technical leadership in the field of investigations, forensic
audits and special projects involving fraud, waste or misappropriation of public
funds or resources theft, expense reimbursement fraud, breach of funding
agreements, violations of code of conduct, conflicts of interest and other
wrongdoing;
(c) Assessing allegations, developing investigation plans, conduct and manages
complex investigations, forensic audits and special projects;
(c) Gather and analyze evidence to identify weaknesses in internal controls, for
detection of fraud and other wrongdoing, employing data analytics and other
methodologies as appropriate;
(d) Analyze, identify, and clearly define issues, develop findings and conclusion
based on sufficient and appropriate evidence;
(e) Develop recommendations based on results of investigations, forensic audits or
special projects to strengthen internal controls and mitigate recurrence of fraud
or other wrongdoing;
(f) Prepare working papers that support investigation and forensic audit work,
including planning, performance and results of procedures, providing support
for findings, conclusions and recommendations in reports issued;
(g) Lead and supervise investigation and forensic audit teams, assigning and
monitoring work to ensure that assignments are completed in a timely manner
and in accordance with applicable policies, procedures and standards;
(h) Provide objective, fact-based information and value-added and independent
advice and guidance with respect to financial, policy, operations, risk and
control issues identified through audits and investigations; and
(i) Prepare investigation reports, including the development of recommendations.
(ii) PERFORMANCE AUDITS
(a) Conduct performance audits in accordance with professional auditing standard
(CPA Canadian auditing standards, Generally Accepted Government Auditing
Standards) in the role of lead auditor, team member, or to augment existing
Audit Department staff;
(b) Performance audits should entail objective and systematic examination of
evidence to provide an independent assessment of the performance and
management of a program or function against objective criteria;
(c) Performance audits may entail a broad or narrow scope of work, apply a variety
of methodologies, and involve various levels of analysis, research, or
evaluation. The performance audits could encompass a wide variety of
objectives, including assessing program effectiveness, result, economy,
efficiency, internal controls, compliance with legal or other requirements or
other analysis;
(d) Performance audits will include preparation of an audit plan including a
thorough risk-based assessment; organization and establishment of audit
objectives, scope and criteria. Work will include completion/oversight of
fieldwork, interviews, document review, preparation of correspondence and site
inspections, etc. Working papers will be completed using professional
judgement, analysis, interpretation, and evidence employing data analytics and
other methodologies as appropriate.
(e) Draft reports and related briefings, including but not limited to the facts,
methodology, analysis, findings, (condition, cause, effect) conclusions and
recommendations; and
(f) Provide objective, fact-based information and value-added and independent
advice and guidance with respect to financial, policy, operations, risk and
control issues identified through audits and investigations.
