Policies and Procedures | Office of the City Auditor

Section 1 (PDF: 45K) - Introduction and Overview
Section 2 (PDF: 32K) - Ethical Principles in Government
Section 3 (PDF: 276K) - Audit Standards - General Standards
Section 4 (PDF: 22K) - Field Work Standards for Performance Audits
Section 5 (PDF: 178K) - Audit Process - Planning to Fieldwork
Section 6 (PDF: 62K) - Elements Critical To Successful Fieldwork
Section 7 (PDF: 83K) - Reporting Audit Results
Section 8 (PDF: 37K) - Audit Workplan, Recommendations, and Communications
Section 9 (PDF: 29K) - Fraud Hotline
Section 10 (PDF: 22K) - Supplemental Guidance on Internal Control, Abuse, Fraud and Assessing Significance of Laws, Regulations, or Provisions of Contracts or Grant Agreements
Section 11 (PDF: 74K) - Supplemental Guidance for Agreed-Upon Procedures Attestation Engagements