The City Auditor’s Office maintains policies and procedures to help ensure internal auditors and the internal audit function comply with authoritative guidance - the Institute of Internal Auditors Professional Practices Framework (the "red book") and Government Auditing Standards published by the United States Government Accountability Office (the “yellow book”). Our professional guidance also includes ISACA IT Audit Framework, AICPA Generally Accepted Auditing Standards, ACFE Fraud Examiners Manual and Standards for Internal Control in the Federal Government (the "green book").
As required by yellow book and red book standards, the City Auditor’s Office is subject to a review by external audit professionals once every three years to assess the Office’s compliance with these standards. This process results in the issuance of our Peer Review (PDF, 1MB)Report and Certificate-of-Compliance.pdf(PDF, 99KB). The next peer review will report in 2026.