Audit Process

Regardless of the topic, the process followed in conducting audits and reporting to the Leadership Team consists of the following phases:

  • Audit Selection
    The City Manager and Internal Auditor complete an annual audit plan; special requests throughout the year are approved by the City Manager. Allegations of waste, mismanagement, or fraud in a program receive immediate attention.
  • Audit Planning
    Includes steps to initiate the audit, hold an entrance conference, conduct an audit survey, prepare the audit plan and implement the audit program. The plan states the purpose and scope of the audit, contacts, and work schedules. The audit program states audit objectives and specific work to be completed during fieldwork.
  • Audit Fieldwork
    Fieldwork consists of data collection, analysis, and other activities designed to meet audit objectives.
  • Reporting
    Reporting is the preparation of the written report, which communicates auditor:
    • Conclusions
    • Findings
    • Recommendations
  • Quality Assurance Review
    The written report undergoes an internal quality control process to ensure that it is:
    • Accurate
    • Complete
    • Convincing
    • Objective
  • Follow Up
    Several follow up procedures are in place to help ensure that management has taken appropriate action to resolve problems identified in audits.