A. The Audit Services Division is hereby created
within the City Auditor’s Office, answerable directly to the City Auditor in
accordance with City Charter.
B. The Audit Services Division will adhere to
generally accepted government auditing standards in conducting its work and will
be considered independent as defined by those standards.
C. If the Audit Services Division conducts an audit
of an activity for which the City Auditor is or was responsible, the audit scope
will state that the auditors are not organizationally independent with regard to
the entity being audited.