Audit Process

​The audit process returns in-depth and meaningful performance audits. These audits emphasize quality control, ongoing communication, and public input and transparency. All the Auditor's audits are in compliance with Government Auditing Standards.

City of Oakland's Audit Process

1. Selection of Audits

A combination of factors contributes to the decision to start an audit. These factors may include the budget, vulnerability to fraud, waste, or abuse, or prior audit coverage. Concerns from citizens, City Officials, City staff and the City Auditor herself, are also taken into account.

2. Survey and Planning

An audit begins with a survey organizational functions and program activities. Auditors seek information on mission, resources, and responsibilities of the audited organization. They also identify controls of key accounting and programmatic systems of operation.

3. Fieldwork

Fieldwork includes interviewing auditee staff and observing operations. Auditors will also document, review, and analyze any relevant information. The goal of fieldwork is to determine the extent to which resources are being used in the most economical, efficient and effective manner.

4. Keeping Management Informed

During the audit, our staff keeps management apprised of all findings. Clear communication allows auditors to understand the facts and circumstances surrounding the findings. Open channels also help correct any misunderstandings and inaccuracies. This also informs the auditee of any deficiencies so management can take immediate action when possible.

5. Draft Report

After finishing the audit, auditors draft a report which includes recommendations. Auditors and department staff will hold an exit conference to review the draft report. This conference allows management to comment on findings before an issuing the final report.

6. Administrative Response

The Administration will have time to respond to the findings and recommendations. The report is "work-in-progress" at this point and is not a public document at this point. At the end of the Administrative response period, the auditee may submit a written response to the draft report.

7. Report Issuance

After reviewing the written response from the auditee, the auditor will release a final report. All reports are available on the Auditor's website and are available to the public. The final audit report aims to provide a fair, complete, and accurate picture of the audited area during the audit period.