Audit Plan 2012/13

 

Audit Subject Initial Objectives
AZ Museum of Natural History Evaluate the adequacy of internal controls related to funding, special programs, cash handling, etc.
Downtown Mesa Association (DMA) Contract Verify compliance with contract terms.
Fire - Wildland Task Force Evaluate the processes in place to ensure the City receives all available reimbursements for wildfire services provided to the State.
Neighborhood Services - Animal Control Evaluate compliance with and efficiency/effectiveness of policies, procedures and processes.  
PRCF - Cemetery Evaluate the adequacy of internal controls related to revenues, inventory, and other resources.
Real Estate - Leases Evaluate the adequacy of internal controls related to lease revenues.
Special Audit Requests Special audit requests by the City Council or City Manager may require immediate attention and may supersede a scheduled audit.
Other Audits (as time permits):  
Financial Services - Decentralized Banking Evaluate the adequacy of internal controls related to City bank accounts managed outside of the Accounting Division.
Fire - Prevention Evaluate the adequacy of internal controls related to the management of fees and fee-based services.
   
Scheduled Follow-Up Reviews
Audit Subject Initial Objectives
  • Southwest Ambulance Contract
  • Payroll
  • Procurement Services RFP/B (2nd Follow-Up)
  • Citywide Petty Cash & Change Funds
  • Fire Emergency Management
  • Citywide - Use of Temp Labor & Personal Services Contracts
  • Fleet Services - Fuel Management & Procurement
  • Custodial Svcs Contracts (2nd Follow-Up)
  • Procurement Card Program (Follow-Up)
 The objective of each follow-up review is to verify that corrective action(s) agreed to in response to the audit have been implemented as agreed and were effective in resolving the related audit finding(s).
   
Consulting & Investigative Services
Activity Description
Assistance to Other City Departments Provide assistance upon request, such as internal control reviews, risk analysis, financial statement reviews, data analysis, etc.
CityEdge

Monitor project activities and offer audit perspective as appropriate.

Provide assistance with selected activities related to testing and reporting.
Council Report Reviews
 Perform periodic verifications of financial data and other information presented in Council Reports.
Fraud & Ethics Hotline Investigations Monitor the Fraud and Ethics Hotline and perform investigations as needed.
MesaStat Observations/Reviews Attend/review MesaStat presentations of performance and financial data. 
Payment Card Industry Data Security Standards (PCI DSS) Reviews Review credit card acceptance sites for compliance with PCI DSS.
Special Consulting Requests Provide independent data collection, validation, and/or analyses for Councilmembers or the City Manager, upon request.