During the Nov. 3 City Council meeting, Mayor Douglas Athas declared a proclamation to honor the City’s Internal Audit Department for receiving the Highest Opinion Authorized by the Comptroller General of the United States.
The Association of Local Government Auditors developed a Peer Review program in 1991 to assist local government audit organizations to meet the requirements established by the U.S. Government Accountability Office. To be in compliance, audit organizations are required to receive an external peer review at least once every three years for this certification.
The review determines if an audit organization's quality control system is suitably designed, is enforced, and is operating effectively. It also provides assurance that an audit organization is following its established policies and procedures along with applicable auditing standards.
To pass the peer review, the City’s internal quality control system was reviewed and tests were conducted to assurance compliance with Government Auditing Standards for three consecutive years; it included reviews of:
The audit organization's written policies and procedures
Internal monitoring procedures
A sample of audit and attestation engagements and working papers
Document related to independence, training, and development of auditing staff.
Audit staff, management, the City Manager, and the Audit Committee Chair to assess their understanding of, and compliance with, relevant quality control policies and procedures.
"The City of Garland wants to ensure the audit function is adding value and is free from conflict of interests, and is also independent and objective in order to provide greater transparency and accountability to the Mayor, Council and Citizens of Garland," says Jed Johnson, City Auditor.