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The audit function is an essential element of San José’s public accountability. The credibility of our audit work depends on independence, objectivity, and technical accuracy.
Independence
Independence is critical to ensuring audit findings, opinions, conclusions, judgments, and recommendations are impartial, and are viewed as impartial by others. Our Office as a whole and individual auditors must be free from personal and organizational impairments and should maintain an independent attitude and the appearance thereof.
Objectivity
Auditors continually strive to be as objective as possible in carrying out responsibilities, and base findings and recommendations on facts rather than impressions.
Technical Accuracy
The Office has a stringent quality assurance program to ensure that staff exercise due professional care, audits are adequately planned, working papers contain sufficient evidence, and each statement of fact in our audit reports is known to be true.
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