:: About Internal Audit

Audit ImagesOPERATING PRINCIPLES
Independence, objectivity, and technical accuracy are the cornerstones of the audit profession-together they add up to credibility. Credibility means that the City Management and employees can rely on the Internal Audit Division to be honest, and can have confidence in the accuracy of the information found in our reports.

  • Independence allows the internal auditors to carry out their work freely and objectively. Auditor independence is critical to ensuring that audit findings, opinions, conclusions, judgments, and recommendations are impartial, and are viewed as impartial by others. The Internal Audit Division’s individual auditors must be free from personal and organizational impairments and strive to maintain an independent attitude and appearance.
     
  • Objectivity is an independent mental attitude. Objectivity requires auditors to honestly assess operations and not to subordinate judgment on audit matters to that of others. Auditors are expected to base findings and recommendations on facts rather than impressions, and should continually strive to be balanced and fair in carrying out our responsibilities.
     
  • Technical Accuracy ensures that auditors exercise professional care, adequately plan audits, and working papers contain sufficient evidence to support the statements of fact in audit reports.
     
  • Confidentiality ensures the relationship established between auditor and auditee, and the type of information provided or uncovered is limited on a "need-to-know" basis. Indiscretion could compromise the credibility of the Internal Audit Division and undermine its overall effectiveness.
     
  • Access to Information should be full, free and unrestricted to all operations, records, property and personnel within the City. Documents and information will be handled with the same prudence exercised by those normally accountable for them.
     
    Internal Audit does not exercise direct authority over any department, system, or activity subject to audit.

GOVERNMENT AUDITING STANDARDS
The General Accounting Office (GAO) has published professional standards for the conduct of audits in government. These Government Auditing Standards (the “Yellow Book”) include detailed quality control guidelines for financial and performance audits and for ensuring the independence and objectivity of the audit function. The Institute of Internal Auditors (IIA) publishes Standards for the Professional Practice of Internal Auditing for use in all types of organizations where internal auditors are found.

 
Internal Audit Hours
8:00 a.m. - 5:00 p.m.
Monday - Friday
3900 Main Street - 6th Floor
For more information, call the Internal Audit Division at
951-826-5688.
Email Internal Audit
 
Mission
Our mission is to provide the City Manager and Department Directors independent, objective and useful information regarding the services and functions of the City government.
Goals & Objectives
The goals of Internal Audit are to promote accountability to the public and to improve the economy, efficiency, and effectiveness of City government. Our objective is to conduct audits that enable the City to reduce, avoid or recover costs; and to alert City Management to potential problems that could undermine the public’s trust in City government.
Standards Federal Rules & Regulations Associations