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Government » City Auditor » Audits

Audit Plan

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Mission: The City Auditor’s office provides audit, consulting, and investigative services to identify and minimize risks, maximize efficiencies, improve internal controls and strengthen accountability to Mesa’s citizens.

Audit Planning Process: The Audit Plan is a Council-approved document which outlines the planned activities of the City Auditor’s office for the year. It is developed based on a combination of key risk factors, as well as direction provided by the City Council and City Manager. Changes in scope or complexity of individual audits, or other unforeseen circumstances, may impact our ability to complete all work on the plan. Factors considered when selecting audits may include:

  • Requests and/or Suggestions received from the City Council or City Manager
  • Statutory mandates and/or regulation levels (highly regulated vs. unregulated activities)
  • Prior audit history or lack thereof
  • Complexity of operations or significant changes in operations or organizational structure
  • Technological advances or challenges
  • Cash handling volume and number of locations
  • Impact & likelihood of potential adverse events (risk management/control failures)
  • Activities commonly susceptible to fraud

The Audit Plan intentionally exceeds our capacity by approximately 20%, in order to provide flexibility to adjust the timing of a project to accommodate the needs of the client, while also managing our resources most efficiently. It also lets us adapt to changing circumstances and priorities during the year. If necessary, audits may be carried forward to the next Plan year, as is the case with three* of this year’s audits.

FY 2020/2021 Audits

Audit Subject

Initial Objectives

*Business Services/Purchasing Division – Procurement Processes

 

Determine whether effective controls are in place to prevent or detect errors, fraud, waste, or abuse, and ensure compliance with policies, statutes, and other applicable requirements.
*DoIT - Software/ Application Management Determine whether effective controls are in place to ensure all applications used to conduct City business are licensed, inventoried, and meet City IT security standards.
*Engineering – Job Order Contracting (JOC)
 Determine whether JOC projects are administered in accordance with established criteria; and whether there are effective internal controls to prevent or detect errors, fraud, waste, or abuse.
Police Department - Badging/Security Access Determine whether effective controls are in place to ensure that building/suite access is managed appropriately to prevent unauthorized access to City facilities.
Falcon Field - Leases
 Determine whether effective controls are in place to ensure revenues are accurately calculated, recorded, and collected; to prevent or detect errors, fraud, waste, or abuse, and ensure compliance with policies, statutes, and other applicable requirements.

Fleet - Parts Management
Determine whether effective controls are in place over parts management to prevent or detect errors, fraud, waste, or abuse and ensure compliance with policies and other applicable requirements.


FY 2019/2020 Work in Progress

As of 6/30/2020
  • MFMD – Transport Services & Billing
  • Engineering – CMAR Projects
  • Engineering – CIP Mesa
  • Police – Photo Safety Program
    		•

    Follow-Up Reviews Due in FY 2019/2020
    Audit Subject Initial Objectives
    • Police – Jail Services Contract
    • PRCF – Convention Center Revenues
    • HR/Employee Benefits – Claims Admin. Contract
    • Transient Lodging Tax

    The objective of each follow-up review is to verify that corrective actions agreed to in response to the audit were:

    1) Implemented as agreed; and

    2) Effective in resolving the underlying audit findings.

    Other Activities
    Activity Description
    Citywide Cash Audits Unannounced audits of cash handling sites citywide are conducted throughout the year.
    Payment Card Industry Data Security Standards (PCI DSS) Operational Review
    		 Annual review of payment card acceptance sites for PCI DSS compliance.
    Fraud & Ethics Hotline Investigations
    		 Monitor the City’s Fraud & Ethics Hotline and conduct investigations when necessary.

    Consulting Services

    Provide independent consulting/advisory services; data collection, validation and/or analysis; internal control reviews; risk analyses; financial statement reviews; etc. as needed.
    Unscheduled Audits
    		 As directed by the City Council or City Manager, conduct unscheduled audits, which may arise due to unforeseen circumstances.