Audit Process

The audit process is designed to return in-depth and meaningful performance audits with an emphasis on quality control, ongoing communication with the departments/divisions being audited, public input and transparency. All of the Auditor's audits are performed in compliance with Government Auditing Standards. In March 2010, an independent team of government auditors conducted a peer review of all work performed from 2007 to 2009 and found that the Office of the City Auditor met the highest standards in government performance auditing. To learn more about the findings of the peer review, click here.

Selection of Audits
The decision to initiate an audit is determined by a combination of factors, including, but not limited to, a program/department's budget size, vulnerability to Fraud Waste + Abuse or any prior audit coverage, as well as concerns from citizens, City Officials, City staff and the City Auditor herself.

  • Survey and Planning

Early in the process, our auditors survey organizational functions and program activities to obtain background information (i.e. mission, resources, responsibilties, etc.) and identify controls of key accounting and programmatic systems of operation. 

  • Fieldwork

Audit fieldwork consists of interviewing auditee staff, observing operations and reviewing, analyzing and documenting relevant information to determine the extent to which resources are being used in the most economic, efficient and effective manner.

  • Keeping Management Informed

During the audit, our staff keeps management apprised of findings through meetings, informal discussions and briefings. It provides an opportunity for the Auditors to clearly understand the facts and circumstances surrounding the finding(s), as well as to correct misunderstandings and inaccuracies; and, the auditee is given early notice of deficiencies so management can take immediate action when possible.

  • Draft Report

Once audit findings are completed, a draft report which includes the recommendations for improvement is prepared. Our Auditors then schedule an exit conference to review the draft report with management and to receive management's opportunity to comment on the findings and recommendations; prior to issuance of the final report.

  • Administration Response

The Administration is then given a specified time to respond to the findings and recommendations. The report is considered a "work-in-progress" and is not a public document at this point.

  • Report Issuance

At the end of the Administrative response period, and after reviewing and assessing the auditee's written response to the draft report, the Auditors issue the final audit report.  All reports are posted on our website and are available to the public. The final audit report aims to provide a fair, complete and accurate picture of the audited area during the audit period.