Types of Audits

Audit Services

Operational Audits

Performed to evaluate city programs and processes for efficiency and effectiveness. These audits determine the adequacy of controls over revenue collection, purchases, waste reduction, compliance with contracts and legal requirements and the prevention of fraud and abuse.

Information Technology Audits

Conducted to ensure that data processed on city information systems is secure, complete, and accurate. These audits review IT infrastructure, policies, and operations to confirm that proper controls exist to protect information assets and data, validate compliance with IT privacy laws, ensure data is processed correctly and confirm the reliability of reports used in management decisions.

Business Process Audits

Focus on whether departments comply with city policies and procedures for tasks required by central service agencies such as Finance and Procurement. These audits evaluate controls to minimize risks of error or fraud and provide assurance that purchasing and financial activities are properly executed.

Financial Audits

Assess the accuracy and fairness of the City’s financial statements and compliance with generally accepted accounting principles (GAAP), governmental accounting standards (GASB) and other applicable regulations. These audits also evaluate internal controls over financial reporting.

Compliance Audits

Verify that city departments, programs, and contractors are adhering to applicable laws, regulations, ordinances, policies, grant agreements and contracts. These audits identify non-compliance risks and recommend corrective actions.

Performance Audits

Examine whether programs, activities, or functions are operating economically, efficiently and effectively to achieve intended results. These audits focus on outcomes and measurable impacts of city services.

Follow-Up Audits

Conducted after prior audit reports to assess whether management has implemented agreed-upon recommendations and whether corrective actions have effectively resolved the identified issues.

Special/Investigative Audits

Initiated in response to tips, complaints, or suspected fraud, waste or abuse. These targeted audits investigate allegations and determine whether corrective, disciplinary, or legal actions are necessary.