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
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
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
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
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.