Organisation of assessment and audit

The head of the Audit Department is Timo Terävä, Audit Director, CPFA. The department’s main processes include assessment under the responsibility of the Assessment Manager, Timo Cantell, and audit under the responsibility of the Audit Manager, CPFA, Arto Ahlqvist. The contact information for the key personnel can be found in the Contact information section.

The department has 17 staff members, of which four are CPFA Auditors.


The Audit Department assists the Audit Committee with the performance of the assessment duties referred to in Section 121 of the Local Government Act (410/2015). According to the Act, the Audit Committee shall assess the extent to which the operating and financial targets set by the local council have been achieved in the municipality and the local authority corporation and whether or not the activities are arranged in a cost-effective and appropriate manner. The assessment duties also include the assessment of the City Strategy and the associated action plans. The assessment covers the activities of the municipality as a whole, including involvement in cooperation between municipalities and activities based on ownership, agreement and financing.

The assessment is carried out in accordance with the assessment plan approved annually by the Audit Committee and reported in the Audit Committee’s assessment report. The assessment operations aim to provide the City Council with information for the City’s strategic guidance and decision-making through the annual assessment report and other assessment reports.

The assessment work is steered by the Audit Committee commissions. The meetings of the commissions discuss the assessment objects under the assessment plan and prepare texts for the Audit Committee’s assessment report. The commissions also make assessment visits to City and City Group sites associated with the assessment plan.


The Audit Department assists the firm of authorised public accountants selected by the City Council in the statutory auditing of City administration and finances. The audits are carried out in accordance with a plan established with the firm of authorised public accountants, and the Audit Department reports the audits to the firm. The firm includes in its reports any relevant audit findings of the Audit Department.

Audits to the appropriate divisions, service entities and central administration included in the audit plan are carried out as teamwork.

The Audit Department also prepares a proposal for the organisation of audit of companies and foundations belonging to the Helsinki City Group.