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.
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.
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."
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.
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.
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.
Audits are posted on an on-going basis as they are completed and finalized by the Internal Auditor's Office.