Protecting the public interest

Each year, we submit an Enterprise Risk Assessment and Audit Plan to the Audit Committee.

The plan lists enterprise risks and specific audits or consultations we conduct.

Once approved by the Audit Committee, we:

• Begin the work outlined in the plan
• Give periodic and final reports to the Audit Committee.

How we work

City Ordinance § 8.130 defines the Audit Division. The City Auditor appoints the Internal Audit Director.

Read City Ordinance 8.130

The Audit Division works independently of city operations.

It has unrestricted access to all information needed to do its work. This includes information created and used by all City employees.

Our process

What we do:

• Audit reviews, once a year, key risks to the City for the next year.
• If a department scores "high" on the risk assessment, we recommend auditing it.
• The Audit Committee reviews and approves the recommendations for next year.

How often we audit

How often we audit a department depends on the level of risk associated with it.

We may:

• Audit a department with high risk each year.
• Not audit a department considered at less risk for several years.