The Office of the Long Beach City Auditor views the audit process as a team effort between the auditor and the auditee. The audit process provides the auditee with an opportunity to improve operations, thus producing the best results for the City of Long Beach.

Audits are initiated based on merit, potential impact on revenue, costs savings, and efficiencies. Additionally, evidence of fraud, abuse or internal mismanagement would be cause for an audit.

Throughout the process, there is ongoing communication between the auditor and the auditee. It is important to the auditors that the appropriate parties are kept informed of progress, and issues are discussed as they arise. The auditee is allowed an opportunity to clarify any issue that may have been misunderstood and has an opportunity to begin corrective action prior to the completion of the audit.

Audits generally proceed as described below although the process may vary depending on the unique goals and individual stakeholders involved in each audit.

After notice is given that an audit is to be initiated, an entrance conference is held to establish a working relationship with all appropriate parties involved in the audit. At that time, audit staff members are introduced, the objectives of the audit are discussed, and any questions the auditee may have are addressed.

Through interviews, document requests, and observations, the auditors obtain a greater understanding of the subject matter. They identify specific audit objectives and develop a comprehensive work plan.

The auditor maintains open communication with the auditee as he/she collects, tests, and analyzes pertinent information in order to meet the audit objectives and provide progress reports. Items of concern are addressed with the auditee when identified throughout the audit process.

As fieldwork ends an exit conference is conducted with all appropriate parties for a final discussion of all issues, conclusions, and recommendations found during the audit process.

A draft audit report is written and independently reviewed by audit management to ensure the fulfillment of audit standards and the integrity of the work. Supporting workpapers are referenced throughout the report.

The draft report is submitted to the auditee and appropriate parties along with a request for a formal written response to the conclusions and recommendations outlined in the audit. A final report, including the auditee’s response, is submitted to the City Manager, City Council, City Clerk or Department Head.

After the conclusion of the audit, the City Auditor’s Office continues to monitor the implementation of the recommendations outlined in the report. Occasionally, a follow-up audit is conducted.