Standards & Quality
Professional Standards
The Office of Independent Internal Audit maintains the highest professional standards in all audit activities.
Government Auditing Standards (GAS)
We perform all work in accordance with Government Auditing Standards, also known as the Yellow Book, promulgated by the U.S. Government Accountability Office (GAO).
Our Standards Framework
- Competence: Professional qualifications and continuing education
- Integrity: Honest and ethical conduct in all activities
- Objectivity: Unbiased approach to audit work
- Independence: Freedom from conflicts of interest
Quality Assurance
- External Quality Review: Independent assessment of our audit quality
- Continuing Professional Education: Ongoing training for all staff
- Peer Review: Regular evaluation by audit professionals
- Professional Certifications: Maintenance of industry credentials
2022 Quality Control Review
The Association of Local Government Auditors (ALGA) conducted an external quality control review, confirming our adherence to professional standards.
Audit Process
- Risk Assessment: Identify high-risk areas
- Audit Planning: Develop scope and methodology
- Fieldwork: Gather and analyze evidence
- Report Writing: Document findings and recommendations
- Follow-up: Monitor implementation of recommendations