GOVERNMENT AUDITING STANDARDS

The City Auditor’s Office uses Government Auditing Standards to provide a framework for conducting high quality internal audits. These Standards contain requirements and guidance to assist auditors in objectively acquiring and evaluating sufficient, appropriate evidence and reporting the results. When auditors perform their work in this manner and comply with the Standards in reporting the results, the auditors’ work can lead to improved government management, better decision making and oversight, effective and efficient operations, and accountability for resources and results.

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