Internal Audit Services
WHY DO WE AUDIT?
Through effective and meaningful recommendations, we add value in four categories:
Reduction of Risk
Minimizing threats to personnel, financials, and reputation
Enabling departments to perform effectively without duplication of effort
Encouraging departments to function in accordance with governing laws and regulations
Reduction of Costs
Minimizing expenses related to City activities, internal and external
The Audit Services Department made a total of 24 recommendation in 7 reports.
All of these recommendations were found reasonable and valid by the leadership of the audited departments.
No recommendations were made with regard to reducing costs and only two to increasing efficiency. City departments are using City revenues and resources responsibly.
The emphasis on risk reduction and compliance indicates a pro-active approach to risk management. We are not waiting for systems to fail; we are addressing issues before they generate problems.
WHO GETS AUDITED?
The annual audit plan is arrived at in consultation with department directors, City management, City Council, and the Audit Services Oversight Committee. Factors that are considered when developing the plan include, but are not limited to, the following:
- Recommendations by Directors within their own departments;
- Personnel or operations changes within a department or division;
- Prior audit results;
- Risk analysis; and
- Operational complexities.
|Audit Title||Preliminary Scope||Connection to ERM||Department|
|On-Street Off-Street Parking||Determine the adequacy of controls over parking and enforcement||Systems & Processes||Transportation|
|Vertical Response Times||Determine the adequacy of controls over response times in multi-story buildings||Public Safety; Strategic Planning||Fire|
|Water Pre-Treatment Process||Examine the propriety of compliance with regulations for water pre-treatment||Community Growth & Impact; Strategic Planning||Water Management|
|FY 2022 Year-End Inventory||Evaluate controls over the physical count of the City's inventory||Systems & Processes||City|
|911 Communications Interruptions||Examine controls around 911 Communications interruptions due to radio frequency issues||Pubic Safety; Systems & Processes||Emergency Communications|
|Disciplinary Actions & Retention Practices||Review equity and controls around City employee disciplinary actions, as well as plans for employee retention||Talent; Systems & Processes||City/HR|
|Equitable Outcomes for Parks & Rec||Review how resources and services are distributed to parks and recreation facilities around the City||Community Growth & Impact; Strategic Planning||Parks & Recreation|
|Bus Schedules, Accidents, and Maintenance||Examine controls around bus schedules, accidents, and maintenance||Community Growth & Impact; Strategic Planning||Transportation|
|Wire Transfer Process||Review the wire transfer process||Systems & Processes||Finance|
HOW DO WE ENSURE THE INTEGRITY OF OUR RESULTS?
All audits comply with the Generally Accepted Government Auditing Standards (GAGAS). Each auditor receives no fewer than 40 hours of continuing professional education each year to remain knowledgeable of current trends and changes to norms and regulations