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Government Auditing Standards / Peer Review / Audit Board

Government Auditing Standards

The audit work performed by the City Audit is conducted in accordance with Government Auditing Standards. These standards require:

    • The independence of the audit organization
    • The exercise of professional judgment in the performance of audit work
    • The competence of audit staff, including the need for continuing professional education
    • The existence of a quality control system and external peer reviews


Peer Review

The objective of a peer review is to determine whether an audit organization’s internal quality control system is in place and operating effectively. The review also provides assurance that established policies and procedures and applicable auditing standards are being followed. The Government Auditing Standards require this peer review to be conducted every three years. City Audit has been peer reviewed several times. The staff members of City Audit have also participated in the peer review of other local government auditing offices.

City of Orlando Peer Review Report March 2017


Audit Board

The City of Orlando has an Audit Board that is comprised of five community members appointed by the Mayor. The Audit Board oversees the City’s financial and other reporting practices and safeguards the independence of the audit process. Audit Board meetings are open to the public.

The next meeting of the Audit Board is scheduled for March 28, 2019.

Agendas and Minutes:

January 31, 2019 – AgendaDraft Minutes

November 29, 2018 – AgendaMinutes

August 30, 2018 – Agenda – Minutes


Fraud, Waste and Abuse

If you have witnessed any fraud, waste or abuse of City property or resources, please report what you know to the contact information below.

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