Facts, FAQs & Glossary > Core Principles

Core Principles

The work of the City Auditor's Office is guided by the following set of core principles:


Independence, Objectivity and Integrity

The Office of the Long Beach City Auditor embraces the fundamental principle that all auditors perform their work with independence, objectivity and integrity. Auditors must remain free from personal, external and organizational impairments to that principle, both in fact and in appearance.

Professional Judgment

Professional judgment should be displayed in all aspects of the auditors' responsibilities, remaining objective and independent, retaining competent audit staff, defining the scope of the engagement, reporting the results and maintaining a high standard of quality control.

Competence

The Office of the Long Beach City Auditor requires all auditors to engage in continuing education in order to maintain and expand their level of competence and certifications. This results in high quality operations and professional judgment in all aspects of audit work.

Quality Control

Quality Control is one of the highest priorities of the Office of the Long Beach City Auditor in order to ensure the highest level of work is performed in compliance with professional standards, policies and procedures.

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