§ 2-129.17. Quality assurance reviews.

(a)

The audit activities of the office of internal audit shall be subject to quality review at least once every three years by a professional, non-partisan objective group utilizing guidelines endorsed by NALGA or the U.S. General Accounting Office. A copy of the written report of this independent review shall be furnished to each member of the city council. This report shall be available to the public.

(b)

The quality control review shall determine compliance with government auditing standards and the quality of audit effort and reporting, including:

(1)

General standards such as staff qualifications, due professional care, and quality assurance;

(2)

Fieldwork standards such as planning, supervision, and audit evidence; and

(3)

Reporting standards such as report content, presentation, and timeliness.

(Ord. No. O-95-157, 6-13-95; Ord. No. O-03-188, 11-11-03)

(Ord. No. O-95-157, 6-13-95; Ord. No. O-03-188, 11-11-03)