Hello everyone and welcome. On behalf of
the City of Albuquerque's Office of
Internal Audit, I'd like to welcome you
to today's presentation. We're excited
to be here to share a little bit about
who we are, the work we do, and how our
office supports accountability and
transparency within the City. Thank you
for taking the time to join us. Let's go
ahead and get started.
We'll be walking through the key
functions and responsibilities of
internal audit, highlighting how our
work promotes transparency and
strengthens accountability and
government operations.
There are often misconceptions about our
office. We want to assure you that our
purpose is to support improvement. We
work alongside departments to strengthen
processes and procedures and we provide
recommendations that help enhance
efficiency and effectiveness.
Our mission is central to everything we
do in the office of internal audit. We
focus on providing evaluations that are
both objective and independent, meaning
our services are impartial and based on
facts, not influence. Beyond identifying
issues, we collaborate with City
departments to develop effective
solutions that strengthen City
operations. Ultimately, our goal is to
promote transparency, reinforce
accountability, and improve efficiency
and effectiveness, all in service to the
citizens of Albuquerque.
OIA offers a wide range of services that
go beyond traditional auditing. Our work
includes performance audits, special
requests, qualifying contribution
verification, salary analysis for the
mayor and City council, vendor audits,
and monitoring how well departments
implement audit recommendations. In
addition to these services, OIA also
provides training and consultation to
City departments. We share our expertise
in areas such as data analytics,
policies and procedures, and internal
control best practices, all aimed at
improving efficiency, strengthening
compliance, and ultimately supporting
better government for the citizens of
Albuquerque.
Here is an example of the City of
Albuquerque's organizational chart,
which helps illustrate where OIA fits
within the overall City structure.
It's important to note that while
organizational charts may change over
time, OIA's role remains the same. We
were established as an independent
office within City government, which
allows us to carry out our work
objectively and without influence.
The City's accountability and government
ordinance located in section 2-10-11
states that internal audit reports to
the accountability and government
oversight committee. The committee
consists of five members. Each is a
resident of the City, not employed by
the City, and does not have any
relationship with anyone in the City.
When fully staffed, OIA is comprised of
seven full-time employees, the City
auditor, the lead auditor, two principal
auditors, two staff auditors, and an
executive operations coordinator. In
2025, OIA was able to add interns to
their department.
Now that you have a sense of who we are,
let's take a closer look at what we do.
One of our most important
responsibilities is developing and
executing the annual audit plan. This
process is strategic and ensures that OIA
is focusing on the areas of highest risk
and greatest impact for the City. In
other words, planning is essential to
making sure our work is bringing real
value.
There is a lot that goes into developing
the annual audit plan. Each year, OIA
brings the process by sending out
surveys to gather input and audit
suggestions. These surveys are
distributed to the Mayor'sOoffice, City
Council, department directors, City
employees, and even citizens.
Participants are asked to identify
departments, divisions, contracts,
vendors, and processes that might
benefit from an independent audit or
review. This feedback is then combined
with our risk assessments to ensure the
annual audit plan focuses on the areas
of greatest need and impact.
After gathering audit suggestions, OIA
conducts a risk assessment to help
prioritize where our efforts will have
the greatest impact. We consider several
factors including financial exposure,
regulatory compliance, environmental
risks, the time since the last audit,
and the results of previous audits.
Topics that receive the highest risk
ratings are then included in the annual
audit plan to be completed in the
upcoming year.
Once the annual audit plan is developed,
it is first presented to the
accountability and government oversight
committee. After the committee's
approval, the plan is transmitted to
City Council for final approval through
a resolution. For anyone interested in
learning more, each year's approved plan
is posted on OIA's website. You can also
scan the QR code on this slide to view
the most current audit plan as well as
audits that are currently in progress.
Now, we'll turn our attention to the
audit process itself. This section walks
through how OIA plans, conducts, and
reports audits. By understanding the
process, you'll see how each step is
designed.
There are several key steps involved in
conducting an audit. First is a planning
stage. We begin by sending a
notification of audit and scheduling an
introduction meeting with client
management and staff. During this stage,
we also conduct a risk assessment
specific to the audit. Develop the audit
program and brief management on the
objectives, scope, and planned audit
tests. Next is fieldwork. Here we
perform sampling and audit tests,
identify any deviations, and work with
staff to address questions. Preliminary
issues are discussed with management,
and we begin developing possible
recommendations.
The third step is reporting. We provide
a draft report to management which
includes the issues identified and our
proposed recommendations. Management
then responds with their implementation
plans and formal responses and the
report is presented to the committee for
review and approval. Finally, there is
monitoring. OIA follows up on the
implementation of recommendations until
they are fully addressed and complete.
OIA's ultimate objective is to help make
the City of Albuquerque a better place
to live. We do this by ensuring that
City government operates efficiently,
effectively, and with accountability to
its citizens. Through the audit process,
from planning and execution to
reporting, we provide assurance that
departments are meeting their objectives
and identify opportunities for
improvement where needed.
OIA benefits the City of Albuquerque by
making recommendations that reduce
costs, increase revenues, increase
effectiveness and efficiency, and
improve internal controls.
You can play an important role in
supporting OIA. First, if you're aware
of areas of high risk or processes that
might benefit from an independent
review, please share them with us.
Second, when we conduct audits, your
cooperation is essential. Responding to
our requests in a timely and thorough
manner and being open and honest helps
us work together toward our shared goal
of improving City government. We've
included our contact information on this
slide. You can also scan the QR code to
visit our website or use the additional
QR code to send input directly to our
office. Thank you all for your time and
attention today. At this point, one of
our team members will be happy to answer
any questions.