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Municipal Oversight for Councillors – Module 3: The Audit Committee in Focus

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Municipal Oversight for Councillors – Module 3: The Audit Committee in Focus
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About the Course

This online self-paced course gives you the opportunity to build and refine your understanding of the importance and value of audit and on an elected councillor’s oversight role. By taking the course, you will:

  • Learn about oversight and the work of the audit committee and its importance as a function of council’s responsibilities;*
  • Understand the role of audit in the municipal context;
  • Learn processes, skills and techniques that can improve their audit committee’s effectiveness.

*While some larger municipalities have an established audit committee to review audit reports, in many smaller municipalities council as a whole has responsibility for the oversight of audit. This course will be helpful for any municipal councillor who wants to gain a better understanding of their role in relation to audit.

Who Should Participate

This course is intended for municipal councillors who want to build their understanding of oversight and the role of audit.


We recognize that councillors have very busy schedules, so modules are designed to allow you to quickly navigate through at your own pace wherever you and whenever you have time available.

Each module consists of videos, quizzes, and additional resources to supplement the main learning points. Each module will take approximately 30 minutes to complete.

Course Outline

The two first modules of this course are offered for free as part of CAAF’s pilot program.
Access to Module 3 can be purchased for $99 for CAAF members ($149 for non-members).

Module 1: Foundations

  • The Mandate for Oversight
  • The Ten Elements of Oversight
  • Introducing the Audit Committee

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Module 2: The Role of Audit

  • The Purpose of Audits
  • Types of Audits
  • Approaches to Auditing
  • Performance Audits
  • Reviewing Performance Audits

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Module 3: The Audit Committee in Focus

  • The Audit Committee Process
  • Planning and Holding Meetings
  • Building and Effective Relationship with your Auditor
  • Resources: Staff, Money and Space
  • Preparing Questions
  • The Audit Committee Process in Action
  • Course Conclusion

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