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The Audit Process

The Office of Internal Audit strives to maintain a free flow of both formal and informal communications to develop recommendations that are effective and helpful for the auditee.

Mission Statement

To provide independent audits that promote transparency, accountability, efficiency, and effectiveness of City government for the citizens of Albuquerque.

Audit Principles

One of OIA's objectives is to maintain good working relations with the auditee. Our scope and objectives are communicated and management's concerns are considered prior to the performance of any auditing procedures. We strive to maintain a free flow of both formal and informal communications to develop recommendations that are effective and helpful for the auditee. Because we recognize that additional time is required of the auditee personnel during an audit, we wish to express our appreciation for your efforts in helping us complete the audit as efficiently as possible.

Auditee's Responsibilities

  • Complete the Self Assessment Questionnaire and IT Questionnaires. You have two weeks to fill these out and return them to OIA. Note: Your responses provide a framework for the auditor.
  • Allow auditors full and unrestricted access to all city offices, employees, records, information, data, reports, plans, projections, matters, contracts, memoranda, correspondence, equipment and facilities, and any other materials.
  • The Director and related personnel must attend the entrance and exit conference.
  • Submit responses to the preliminary draft to the CAO within 10 days.
  • The Director and related personnel must attend the AGO meeting.
  • Complete the post audit survey. Please return to OIA by designated date.
  • Complete the audit follow up survey. Please return to OIA by designated date.

The Audit Process (Auditee=Audited Department)

  1. OIA will send the auditee an entrance memo, Self Assessment Questionnaire, and IT Questionnaires. The auditor may start to conduct interviews.
  2. The auditor assigned will develop the Audit Objectives and Scope.
  3. An Entrance Conference will be held to discuss the scope, audit objectives, and receive feedback from management.
  4. The auditor begins fieldwork. This can include observations, interviews, detailed testing, etc.
  5. Auditee management will review a draft of findings. During the first review management may provide input for a feasible solution.
  6. The audit will undergo an internal review.
  7. A discussion draft is created by the auditor and distributed to auditee management.
  8. An exit conference is scheduled with auditee management to discuss the details of the report draft. Any additional comments or questions will be addressed at this time.
  9. A Preliminary Draft will be sent to the auditee for review and response.
  10. A final draft report with the auditee's response is presented to the Accountability in Government Oversight (AGO) committee for approval. If the final draft is approved, a final report is published.
  11. A post audit survey is distributed to the auditee’s management.
  12. Approximately one year after the audit is completed an audit follow-up survey will be sent out.

OIA benefits the City of Albuquerque by making recommendations that:

  • Reduce costs
  • Increase revenues
  • Increase effectiveness and efficiency
  • Improve internal controls
  • Help detect fraud

OIA reports to the Accountability in Government Oversight Committee.

OIA Contact Information.