Internal Audit

Services & Documents

Audit Services

The City of El Paso Internal Audit Office provides Assurance and Consulting services in a wide variety of areas. In assurance engagements the internal auditor’s objective is to provide an independent opinion on the organizations:

  • Processes
  • Systems
  • Other subject matter

The nature and scope of the assurance engagement are determined by the internal auditor based on an annual audit plan that is derived from a risk-based assessment of the organization. The internal audit activity should evaluate and contribute to the improvement of risk management, control, and governance processes using a systematic and disciplined approach. In an assurance engagement there are typically three parties involved:

  • The process owner
  • The Internal auditor
  • The user of the report

One of the primary functions of internal auditors is examining and evaluating the adequacy and effectiveness of their organization's system of internal control. Control, which includes policies, procedures, practices and organizational structures designed to provide reasonable assurance that organizational objectives will be achieved and that undesirable events will be prevented or detected and corrected, is management's responsibility. Audit services include reviewing the:

  • Reliability and integrity of information
  • Compliance with policies and regulations
  • Safeguarding of assets
  • Economical and efficient use of resources
  • Established operational goals and objectives.

Consulting Services

Consulting services are performed at the specific request of an engagement client. The nature and scope of the consulting engagement are agreed upon between the client and the internal auditor. While performing these services:

  • The auditor acts in an advisory role
  • The auditor should be objective at all times and not assume any management responsibility

Consulting services typically involve two parties:

  • Person or group receiving the advice
  • The internal auditor

Two men talking and consulting

Internal Audit Reviews

We audit many different departments and organizations every fiscal year by following our policies and procedures. Each review gives insight into what benchmarks a given organization is reaching or not reaching. Some examples of metrics are keeping an accurate inventory, having proper internal control over revenue collections, and taking proper measures to safeguard assets. Interviews and tests are some of the methods we use to collect our data. Below are some of our most recent audits, alternatively you can contact our office if you would like to see past audits from our archived audits list.

Quality Assurance Reviews

The Internal Office also undergoes their own review in the form of quality assurance reviews conducted by the Association of Local Government Auditors. This is performed to ensure our internal quality control system is running optimally with competency. The most recent review can be viewed below and you can contact us to see past reviews:

2019 Red Book Review (Report, Mgmt Ltr & Responses)
2019 Yellow Book Review (Report)
2016 Red Book Review (Report)
2016 Yellow Book Review (Report, Mgmt Ltr & Responses)