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The audit objectives of the Internal Audit Office of the City of El
Paso are founded on the annual audit plan. The annual audit plan is derived
from the City of El Paso Internal Audit Charter and the annual audit plan
identifies risks in the areas of
- Compliance
- Financial
- Operational
- Reporting
- Strategic
The Internal Audit Office’s role is further defined in the
Institute of Internal Auditors definition of internal auditing
Internal auditing is an independent, objective assurance and consulting
activity designed to add value and improve an organization's operations.
It helps an organization accomplish its objectives by bringing a systematic,
disciplined approach to evaluate and improve the effectiveness of risk
management, control, and governance processes.
Audit objectives are accomplished in accordance with the Institute of
Internal Auditor's (IIA) Code of Ethics, the International Standards
for the Professional Practice of Internal Auditing, and when applicable
Generally Accepted Governmental Audit Standards, as well as, Generally
Applicable and Accepted Information Systems Audit & Control Association
Information Technology Control Practice Standards including Control Objectives
for Information and Related Technology (CoBIT). Accordingly, within the
framework of the City Internal Audit Charter we bring a systematic, disciplined
approach to evaluate and improve the effectiveness of risk management,
control and the governance processes.
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