The Internal Audit Department provides independent, objective assurance and consulting services to improve City operations. We evaluate risk management, internal controls, and governance processes to support transparency and accountability.

We conduct full audits, follow-up audits, recurring audits (e.g., HOT audits, Tax Office Refunds Reviews, Franchise Fee audits), and advisory services.

The Annual Audit Plan is developed using stakeholder input, a risk-based assessment, and available audit hours. It is reviewed by the Financial Oversight and Audit Committee (FOAC) and approved by City Council.

Preparation of the FY 2025-2026 Annual Audit Plan

The department will be contacted to schedule an Entrance Meeting. The audit will include document reviews, interviews, and process evaluations. We aim to work collaboratively and transparently.

It depends on the scope. Full audits may take up to 500 hours; follow-up audits are typically 250 hours or less.

Yes! We encourage open communication and welcome a department's input throughout the process.

A draft report is shared with the audited department for review. After feedback is incorporated, a final report is issued and shared with FOAC and City Council.

It’s the department’s formal reply to audit findings, including corrective action plans and timelines.

Yes. Final reports are posted on the Internal Audit Department’s webpage for public access.

A follow-up audit checks whether corrective actions from prior audit Recommendations have been implemented.

These are regularly scheduled audits due to their importance or regulatory requirements. Examples include:

• City Employee Hotline
• FOAC Meeting Prep
• Tax Office Refund Reviews
• Hotel Occupancy Tax (HOT) audits
• Franchise Fee audits
• Sales Tax Monitoring
• Cybersecurity Audits

Engagements may be reassigned to ensure continuity and timely completion.

Audits are scheduled by Fiscal Year Quarter based on available hours. Assignments are based on auditor skill level, workload, and opportunities for mentoring or cross-training.

Yes, City employees have access to internal forms and a hotline to report concerns confidentially or anonymously.

The Internal Audit Department reviews the report and determines the appropriate action, which may include an investigation or referral.

Yes. Departments are encouraged to reach out for help with process improvements, risk assessments, or internal control reviews.

You can contact the assigned auditor or the Chief Internal Auditor directly.