How are City departments selected for an audit?
At the beginning of each fiscal year, an audit plan is prepared by the City Auditor based on assessments documented in the comprehensive citywide business risk profile, input from City Council and city department management, and on results from previous audits. The audit plan is then evaluated by the City Controller to establish audit priorities. Once the priorities are developed, a final draft of the audit plan is submitted to the Mayor and to City Council for review and comments. Due to changing circumstances and priorities, the plan may be revised several times during a fiscal year to add departments or increase the scope of an audit.
