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POL Government Elected Officials Auditor Mary Hull Caballero Divisions Audit Services How We Audit

 

The Audit Process,

Quality Control and Peer Review

 

 

Audit Process 

Each year, the City Auditor prepares a work schedule for the Division. Ideas for audit topics are obtained from the Mayor and City Council, Bureau managers, citizen advisory committees and other interested parties. Consistent with the independence of the auditing function, the City Auditor makes the final decision on which areas and offices will be audited.

 

The City Auditor selects topics based on potential for cost savings and service improvements; level of public and Council interest; evidence of problems or wrongdoing; risk of loss or abuse; and availability of audit staff. Audits are performed in three phases:

  • Planning - Clarify objectives and develop a work plan.
  • Fieldwork - Collect and analyze information to identify audit findings. Review findings with auditees
  • Reporting & Follow-up - Communicate conclusions and recommendations to managers, City Council, and the public. Monitor corrective action.

Quality Control - Peer Review 

Internal quality controls are those procedures established by an audit organization to help ensure its work is conducted satisfactorily and in accordance with professional standards. Controls the Audit Services Division has established include our comprehensive audit plan, supervisory review, independent review, and checklists from the Association of Local Government Auditors' Quality Control Review Guide.

 

City Charter requires the City Auditor to conduct audits in accordance with Government Auditing Standards.  City Code and Government Auditing Standards require the Audit Services Division to have an external quality control review, or peer review, at least once every three years.  A team of three auditors drawn from local governments around the country conduct the peer review.  The Association of Local Government Auditors selects peer review team members and coordinates the review.  The Audit Services Division successfully passed reviews in 1993, 1996, 1999, 2002, 2005, 2008, 2011 and 2014.  Its next peer review is scheduled for 2017.  Peer reviews of the Audit Services Division are also shown in the Index of Audit Reports section of this website, under the respective year for each review.

 

To learn more about peer reviews, you can visit the peer review section of the Association of Local Government Auditors' web site.

 

 

The most recent Peer Reviews of the Audit Services Division:

 

2014 Peer Review Report

2011 Peer Review Report

2008 Peer Review Report

2005 Peer Review Report

2002 Peer Review Report

1999 Peer Review Report

1996 Peer Review Report

 

How We Audit

Awards

Association of Local Government Auditors

Knighton Awards for Best Audit

Gold Awards: 2010, 2007, 2005

Silver Awards: 2013, 2008, 2006

 

Association of Government Accountants

Awards for Service Efforts and Accomplishments Reporting 


Current Audit Schedule

Download (PDF Document, 80kb)
Suggest an audit topic

Your ideas and suggestions to improve government in Portland are welcome.  Do you have ideas how the City can:

  • Provide services more effectively?
  • Make better use of its time, efforts, and money?

Each year the City Auditor identifies a list of audit topics in an annual audit plan (the Audit Schedule).  Your ideas and suggestions will be considered as we select audit topics for the coming year.

To submit an audit suggestion, please complete the form below.

(audit suggestion form)

  • What City bureaus or activities would you like to see audited and why?
  • Do you have specific suggestions on how to make those City bureaus or activities work more effectively?

Note:  If you think a City office has treated you unfairly, please report those issues directly to:

  • Independent Police Review for complaints about the Police (Complaint form)
  • Ombudsman for complaints about all other City offices (Complaint form)
  • OpenCity Tipline to report suspected fraud, waste or abuse (Tipline)

Quality Control and Peer Review

Internal quality controls are those procedures established by an audit organization to help ensure its work is conducted satisfactorily and in accordance with professional standards. Controls the Audit Services Division has established include our comprehensive audit plan, supervisory review, independent review, and checklists from the Association of Local Government Auditors' Quality Control Review Guide.

City Charter requires the City Auditor to conduct audits in accordance with Government Auditing Standards.  City Code and Government Auditing Standards require the Audit Services Division to have an external quality control review, or peer review, at least once every three years.  A team of three auditors drawn from local governments around the country conduct the peer review.  The Association of Local Government Auditors selects peer review team members and coordinates the review.  The Audit Services Division successfully passed reviews in 1993, 1996, 1999, 2002, 2005, 2008, 2011 and 2014.  Its next peer review is scheduled for 2017.  Peer reviews of the Audit Services Division are also shown in the Library of Audit Reports section of this website, under the respective year for each review. 

To learn more about peer reviews, you can visit the peer review section of the Association of Local Government Auditors' web site. 

The most recent Peer Reviews of the Audit Services Division: 


PDF Information
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