Audit Process
Our 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 our audits are performed in compliance with Government Auditing Standards.
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 and abuse, any prior audit coverage, as well as concerns from citizens, City Officials, City staff and the City Auditor herself.
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Early in the process, the auditors survey organization 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. |
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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. |
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During the audit, 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. |
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Once audit findings are completed, a draft report which includes the recommendations for improvement is prepared. We then schedule an exit conference to review the draft report with management. This is management's opportunity to comment on findings and recommendations, prior to issuance of the final report. |
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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. |
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At the end of the response period, after reviewing and assessing the auditee's written response to the draft report, we 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. |
