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Each year, our Office prepares an Annual Audit Workplan for the City Council's review. The workplan is informed by suggestions from City Councilmembers, members of the public, audit staff, and other City staff. We also use information from the City's adopted operating and capital budgets and financial statements. After audit assignments are identified, the City Auditor assigns staff to complete the audit work. While every assignment is unique, most are conducted in a few phases:
- During the preliminary survey phase, auditors thoroughly research the subjects to be audited, identify potential risks of the audited entities, clarify audit objectives, and develop workplans for the audit.
- During the fieldwork phase, auditors assess risks and test the prevalence and severity of the risks.
- After fieldwork, auditors identify ways to mitigate risks and improve operations of the audited entities. Auditors review preliminary findings with key staff of the audited entities.
- During the reporting phase, auditors communicate conclusions, findings, and recommendations to audited entities, City Council Committees, the City Council as a whole, and members of the public.
- After the audit is issued, auditors monitor and track recommendations as part of our recommendation-follow-up.
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