Collaborative Auditing

What is Collaborative Auditing?

  • Collaborative Auditing is a team approach to identifying and resolving operational issues as soon as they become apparent.
  • Collaborative Auditing enhances awareness of issues and facilitates communication between key personnel, which may lead to additional options and perhaps faster resolution.
  • Collaborative Auditing means that Internal Audit will be involved on the front end of departments' continuous self-auditing rather than conducting audits after the fact. This continuous involvement will allow departments to use Internal Audit as a consultant in an atmosphere of partnership at the time issues are occurring.

What is the purpose of Collaborative Auditing?

  • Provide a system that gives departments an early indication of problems with service delivery, costs, etc.
  • Provide a system to track key financial information.
  • Assist departments in improving service delivery and reducing cost.
  • Ensure that services are being provided at acceptable levels and that customer expectations are being met.

Overview of the Collaborative Auditing Process

  • Develop charts in coordination with the departments. Use data the departments are already collecting and select measures representative of the department's key services.
  • Display data for the current fiscal year and prior periods, as appropriate. Historical data provides a perspective of any seasonal or cyclical patterns.
  • Analyze charts quarterly to identify negative trends in service delivery.
  • If a potentially negative trend develops:
    • Internal Audit will work with the department to identify and document the cause. If necessary, Internal Audit will recommend corrective action.
    • Departments will have the opportunity to respond to any observations and recommendations.
  • Prepare a quarterly summary report for management that includes observations and department responses.
  • Monitor trends to ensure that corrective actions are working.

Key Service Areas

Quarterly Trend Analysis Reports

Fiscal Year 2013:

Fiscal Year 2012:

Fiscal Year 2011:

Fiscal Year 2010:

Fiscal Year 2009:

Mayor & Council Independent Audit & Performance Commission