
Audit Services
The Office of the City Auditor provides the following types of services for City agencies, programs and functions.
The Office of the City Auditor provides the following types of services for City agencies, programs and functions.
Periodically, the Office of the City Auditor conducts audits of the financial statements of a City agency, program or commission. Financial audits determine whether:
In an attestation engagement, auditors issue an examination, review or agreed-upon procedures report on a subject matter (or an assertion about a subject matter) that is the responsibility of another party. Attestation engagements can cover a broad range of financial or non-financial objectives and can be part of an audit or a separate engagement.
In an examination, auditors perform sufficient testing to express an opinion on whether:
In a review, auditors perform sufficient testing to express a conclusion about whether:
Under agreed-upon procedures, auditors perform testing to issue a report of findings based on specific procedures performed on the subject matter.
Performance audits are intended to assess the quality of performance by City agencies in carrying out their assigned responsibilities. The scope of the audit may include the entire agency or some portion thereof, such as a specific program or function. There are two types of performance audits: economy and efficiency audits and program audits.
The objectives of economy and efficiency audits are to determine:
"Program audits" include determining:
"Investigative assistance" includes performing the extended procedures necessary to determine the occurrence and extent of fraud. This type of project includes gathering sufficient evidence about specific details of a suspected fraud, such as:
"Advisory services" include participation on committees or task forces in a purely advisory capacity to advise management on issues related to the knowledge and skills of the City Auditor's staff.
"Departmental assistance" includes routine advice and/or assistance of a limited nature.
"Special projects" include internal and/or administrative projects that enhance the quality and performance of our operations.
Audit work answers various questions, including (but not limited to) the following: