The Office of the City Auditor conducts "Performance Audits" in accordance with Generally Accepted Government Audit Standards (GAGAS). Performance Audits determine whether City departments and programs are operating economically, effectively, and in compliance with applicable laws and regulations. Auditors examine, review, or perform procedures on a broad range of subjects such as internal controls, compliance with requirements of specified laws, regulations, rules, contracts or grants, and the reliability of performance measures.
Performance audits include: (1) an economy and efficiency review, and (2) a program review. An economy and efficiency review determines if the audited entity has acquired and used its resources efficiently. A program review, on the other hand, determines whether the audited entity has used its resources effectively.
The types of government services are broad and therefore, the types of audit objectives appropriate for Performance Audit vary. In its broadest context, audit objectives might assess: Effectiveness, Efficiency, Economy, Compliance, Data Reliability, Policy, other Prospective Evaluation, or Risk Assessment.
The Office of the City Auditor may occasionally provide the following non-audit services provided they do not impair auditor's independence:
- Participating in committees, task forces, or focus groups as an expert in a purely advisory, non-voting capacity to advise management on issues based on the auditors' knowledge, or to address urgent problems;
- Providing tools or methodologies such as benchmarking studies and internal control assessment methodologies that can be used by management; and
- Providing targeted and limited technical advice to management to assist them in activities such as answering technical questions or providing training, implementing audit recommendations, implementing internal controls, and providing information on good business practices.
The City Auditor must approve all requests for non-audit services. If the City Auditor concludes that performing the requested non-audit service would impair the Office's independence, he or she will so inform the requestor and decline to perform the work.