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
- Environmental Services
- Fire Department
- Golf Financial Trends
- Housing and Community Development
- Parks and Recreation
- Planning and Development Services
- Sun Tran
- Tucson Supplemental Retirement System
Quarterly Trend Analysis Reports
Fiscal Year 2013:
Fiscal Year 2012:
Fiscal Year 2011:
Fiscal Year 2010:
Fiscal Year 2009: