Innovation, Performance Management and Audit

What is IPA?

Through audits and management-requested projects, IPA works to identify and implement innovative solutions to improve the City's delivery of services to the public.

IPA is a member of the Association of Local Government Auditors and The Institute of Internal Auditors

  

 

ACCORDION
Ethics Hotline

To anonymously report tips of unethical behavior, including suspected fraud, waste and/or abuse of city resources, you may call the toll-free hotline 24 hours a day, 7 days a week: 

877-534-0382

Information is collected by a third-party vendor and anonymous reports will be forwarded to IPA for further review. To ensure that appropriate action is taken, please provide as much information as possible, including: 

  1. Who was involved
  2. What was the alleged incident
  3. Where was the alleged incident
  4. When did the alleged incident occur
Audit Process

What is internal audit?

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. (IIA IPPF, 2017)

Types of audits

  • Operational audits assess business processes for effectiveness and efficiency to ensure that operational objectives are met. 
  • Compliance audits review operational compliance with applicable laws, regulations and/or policies and procedures.
  • Integrated audits look at the adequacy of internal controls to ensure that financial, operational, compliance and information systems risks are mitigated and operational objectives are met. IPA generally performs integrated audits. 

Audit Process Overview

  Auditee Auditor
Planning (1 month prior)

Informs development of audit objectives

Participates in interviews

Provides data and documents

Initiates audit

Gathers background information

Finalizes scope and objective

Creates audit program 

Fieldwork (approx. 1 month)

Participates in interviews

Provides data and documents

Provides feedback to preliminary observations and recommendations

Conducts interviews

Reviews and analyzes data and documents

identifies observations and recommendations

Reporting (1 month)

Reviews draft and provide comments

Provide action plan for implementation of recommendations

Conducts exit meeting

Drafts report

Provides final report to management

Follow-Up (quarterly, after report issuance)

Implements action plan

Reports to IPA on progress until fully implemented

Monitors progress 

Evaluate implementation for reasonableness

Updates management of progress

 

Downloadable Files