Quality Control
Government Auditing Standards
The audit
work performed by the Office
of Audit Services and Management Support is conducted in accordance with
Government Auditing
Standards. These standards require independence of the audit
organization, the exercise of professional judgment in the performance
of work, the competence of audit staff, including the need for
continuing professional education, and the existence of quality control
systems and external peer reviews.
Peer Reviews
The
objective of a peer review is to determine whether an audit
organization's internal quality control system is in place and operating
effectively, and to provide 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. The Office of Audit Services and Management Support has received two
peer reviews through a program developed by the
Association of
Local Government Auditors (ALGA). Click on the link below to
see the most recent peer review report for the City of Orlando Office of
Audit Services and Management Support.
Latest Peer Review
Audit
Board
The City of
Orlando has an Audit Board that is comprised of five individuals
appointed by the Mayor. The composition, terms, purpose and duties of
the Audit Board are set forth in Sections 2.130 - 2.133 of the City
Code. The Audit Board oversees the City's financial and other reporting
practices and safeguards the independence of the audit process. The
Audit Board meets four or more times every year. Each meeting includes a
general session of the Audit Board, City staff and any other invited
presenters. A second special session is sometimes held exclusively with
City staff or the external auditors at the request of the Audit Board.
Audit Board meetings are open to the public. The minutes of the latest
Audit Board meeting(s) are available through the links below.
Audit Board Meeting of
November 9, 2007
Audit Follow-ups
The Office of Audit Services and
Management Support conducts follow-up audits to determine the progress made in
implementing the recommendations made in its audits. Every quarter the
recommendations that are not reported as fully implemented are
summarized and reported to City management for further
action. Follow-up audit reports are listed with our
Recent Reports.
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