Annual Audit Plan
Programs and departments are selected for an audit in one of three ways. The City Council as a body or the City Council’s Finance, Governance and Ethics Committee may direct the city auditor to conduct a specific audit. In addition, the city auditor has the authority and responsibility to initiate audits.
To develop an annual audit plan and select performance audits, the City Auditor’s Office considers a variety of factors including risks, Council priorities, KCStat, citizen surveys, past audits and input and concerns from the City Council and city management. We also ask the public for their ideas about potential audit topics.
The annual audit plan is subject to review and revision throughout the year. Changes may be based on City Council directives, the city auditor’s discretion, staff changes, emerging issues or unanticipated events.