Audit Questions & Answers

When will audits be available on the City's Web site?
The audits completed since the City Council created the Audit and Finance Committee (November 2006) will be posted on the City's Web site within the next 30 days (as of Feb. 16) and will be posted on an on-going basis as they are completed and finalized by the Internal Auditor's Office.

What is the responsibility of the City Auditor's Office?
The City Auditor reports directly to the City Council as approved by the voters in 2006. The City Auditor conducts audits of the operation of all City departments and reports audit results to the Council Audit and Finance Committee and to the public.

What is a performance audit?
Performance audits provide information to improve program operations and facilitate decision making by parties with responsibility to oversee or initiate corrective action, and improve public accountability.

What is an internal audit?
The Institute of Internal Auditing defines internal auditing as "an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes."

What occurs after an audit?
A report is issued to the Audit and Finance Committee, City Manager and the Department being reviewed making recommendations. A follow-up audit may be performed, in about 9-12 months after the first audit report is issued, to determine if management has complied with the report recommendations.

"What" at the City of Mesa does the City Auditor's Office audit?
Any City department, office, activity, function, program, operation, or computer system is subject to being audited. Audit topics are identified and selected using a risk-based approach. Audit topics are selected annually, and will be approved by the City's Audit and Finance Committee and/or the City Council.

What is the role of the City Auditor's Office?
The Internal Auditor's Office provides the City Council an independent, objective, and comprehensive auditing program of City operations; advances accountability through the provision of assurance and advisory services; and actively works with the City Manager in identifying risks, evaluating controls, and making recommendations that promote economical, efficient, and effective delivery of City services.