WHY AND HOW IS THE CITYS INTERNAL AUDITOR INDEPENDENT?
Independence is a fundamental concept of the auditing profession which provides the basis for objective and uninhibited appraisal. The OIAG adheres to Generally Accepted Government Auditing Standards, which state that: In all matters relating to the audit work, the audit organization and the individual auditor, whether government or public, must be free from personal, external, and organizational impairments to independence, and must avoid the appearance of such impairments to independence. (GAGAS 3.02) Section 48 of the City Charter, created the office and position of the Independent Auditor General (IAG). The IAG is appointed by the Miami City Commission and therefore independent of City Management. The Charter also authorizes the OIAGs to conduct audits with “free and unrestricted access to city government employees, officials, records, and reports.” This independence from City management allows the OIAG to provide objective oversight through audits of all City departments, agencies
