The Office of the City Auditor adheres to Generally Accepted Government Auditing Standards (GAGAS) to provide a framework for conducting performance audits of the highest quality and credibility.

These standards contain audit fieldwork and reporting guidelines to ensure quality, based on the appropriate:

• planning and supervision;
• evidence collection and documentation; and
• report contents and quality control elements.

Auditing standards also contain fundamental requirements to ensure credibility:

• independence and objectivity of the audit organization and staff;
• professional judgment in performing audit work and report writing;
• competence of audit staff; and
• quality control assurance and external peer reviews.

Read more about Generally Accepted Government Auditing Standards (external link). Or read about our Audit Process.