|
Home
 Audit Reports
Audit Process
About the Audit Process
The
Office of the Long Beach City Auditor views the
audit process as a team effort between the auditor
and the auditee. All auditees should consider the
audit process as an opportunity to improve
operations, thus yielding the best results for the
City of Long Beach.
All audits are initiated based on merit and
potential impacts on revenue, costs savings and
efficiencies. Additionally, significant evidence of
fraud, abuse or internal mismanagement would be
cause for an audit.
The Office of the Long Beach City Auditor encourages
auditees to communicate in an open and honest
manner, provide access to all relevant information
and assist the auditor to ensure that accuracy is
paramount throughout the audit process.
Ongoing communication between the auditor and the
auditee will occur throughout the entire audit
process. The auditor will work to ensure that the
appropriate parties are kept abreast of the audit
progress and issues will be discussed as they arise.
The goal of the Office of the Long Beach City
Auditor is to allow the auditee an opportunity to
clarify any issue that may have been misunderstood
and offer 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.
 Audit
Initiation
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 subject to
the audit. At that time, audit staff will be
introduced, the objectives of the audit discussed
and any questions the auditee may have will be
addressed.
Information
Gathering
Through
interviews, document requests and observations, the
auditor will obtain a greater understanding of the
subject matter sufficient to identify specific audit
objectives and develop a comprehensive work plan.
Fieldwork
The
auditor will maintain an ongoing, open communication
process 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 will be addressed with the auditee
as identified throughout the audit process.
Exit
Conference
An exit
conference will be conducted with all appropriate
parties which will serve as a final discussion of
all issues, conclusions and recommendations found
during the audit process.
Quality
Control Review
The
draft audit report will be independently reviewed by
audit management to ensure the fulfillment of audit
standards and the integrity of the work. Supporting
workpapers will be referenced throughout the report.
Reporting
and Follow-up
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 therein. A final report,
including the response, is submitted to the City
Manager, City Council and City Clerk. It is the
policy of the Office of the Long Beach City Auditor
to monitor the implementation of the recommendations
outlined in the report.
Staff Contact:
You are encouraged to contact
Olivia Silva Maiser, Director of Communications at
562-570-6434 or at
Olivia.Maiser@longbeach.gov
|
