POL Government Elected Officials Auditor 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


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