Audit Standards

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The City Auditor’s Office follows Government Auditing Standards. These standards, promulgated by the comptroller general of the United States provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence.

Independence

In all matters related to our audit work, the office and individual auditors must be independent.

Professional Judgment

We must use professional judgment in planning, conducting, and reporting the results of audits.

Competence

We, the office and staff assigned to an audit, must collectively possess adequate professional competence to conduct the audits and follow the standards.

All professional audit staff are required to earn 80 hours of continuing professional education every two years.

Quality Control and Assurance

We must have a quality control system that provides reasonable assurance of compliance with the standards.

Peer Review

  • External quality control review is required at least once every three years.
  • The objective of a peer review is to determine whether an audit organization’s internal quality control system is in place and operating effectively and to provide assurance that established policies and procedures and applicable auditing standards are being followed.
  • The City Auditor’s Office’s peer reviews are conducted through the Association of Local Government Auditors (ALGA).
  • Past peer reviews of our office are publicly available.

Following these standards establishes a foundation for the credibility of our audit work.

Did You Know?

The City Auditor’s Office has had and passed 9 peer reviews. Our 1991 peer review is considered the first peer review of a City Auditor’s Office in the United States.