Mission and Philosophy
"To provide a catalyst for improvements of municipal operations, promote credible, efficient, effective, fair, focused, transparent, and a fully accountable City Government."
The audit function is an essential element of the City of Sacramento's public accountability. The Office of the City Auditor work depends on following three standards:
Independence - The Office of the City Auditor must be independent in fact and appearance and free from personal, external, and organizational impairments. Independence enhances the City Auditor's credibility with the general public and is critical to ensuring that audit findings, opinions, conclusions, judgments, and recommendations are impartial.
Objectivity - Objectivity means that the City Auditor conducts all audits objectively, factually, and without any preconceived ideas, notions, biases, or vested interests regarding the audit subject. It also means that the City Auditor bases any and all conclusions and recommendations on a full review of all relevant information and on open minded consideration of opposing points of view.
Technical Accuracy - The Office of the City Auditor has strict quality assurance programs to ensure that staff exercise due professional care, adequately plan audits, and prepare work papers that contain sufficient and compelling evidence to support any statements of fact in its audit reports.