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 January 15, 2010

Audit Board Individual Meeting of January 15, 2010

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.