The Office of the City Auditor is in compliance with the Generally Accepted Government Auditing Standards (GAGAS) in order to provide a framework for conducting performance audits of the highest quality and credibility. 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.
GAGAS 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, including:
- 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.