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:
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:
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:
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:
Consulting services typically involve two parties:
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.
Museum of Art - Change in Management Audit Report (September 13, 2021) Museum of History - Change in Management Audit Report (September 13, 2021) City Pension Fund Confirmation Project (Memo dated November 22, 2021) Public Art Program Review (Memo dated November 30, 2021) Human Resources Department - Hiring Practices Review (Memo dated December 16, 2021) Parks and Recreation Department - Rental of Park Facilities Follow-Up Audit Report (March 10, 2022) One Stop Shop - Internal Control Review (Memo dated April 11, 2022) City Council and City Manager's Office - P-Card Travel Review (Memo dated May 12, 2022) Neighborhood Traffic Management Program (NTMP) Follow-Up Audit Report (June 30, 2022)
We also have an audit plan for the upcoming year (FY2021-2022).
Streets and Maintenance (SAM) Fuel Card Audit Report (November 18, 2020)El Paso Children's Museum - Accounts Payable Audit Report (November 20, 2020)Parks Department - 2012 Capital Improvement Program Bond Audit Report (January 15, 2021)City Attorney's Office - Accounts Payable Follow-Up Audit Report (February 9, 2021)Software Licensing Assessment Review (Memo dated February 24, 2021)Solicitation No. 2021-0043R Review (Memo dated February 26, 2021)Neighborhood Traffic Management Program (NTMP) Audit Report (June 7, 2021)El Paso Fire Department - Ground Ambulance Claims Review - Consultant's Report (June 22, 2021)CARES Act Audit Report (June 23, 2021)Sun Metro Overtime 2nd Follow-Up Audit Report (August 25, 2021)Avenu Hotel Occupancy Tax Review Memo (Memo dated September 8, 2021)
Zoo Controlled Substances internal Controls Follow-Up Audit Report (September 3, 2019)Parks and Recreation Department - Rental of Park Facilities Audit Report (September 26, 2019)Kemper Sports Management, Inc. Audit Report (October 15, 2019)Facilities Maintenance Program Follow-Up Audit Report (December 19, 2019)First Transit Contract Audit Report (March 3, 2019)El Paso Police Department - Municipal Vehicle Storage Facility Audit Report (May 13, 2020)City Attorney's Office - Accounts Payable Audit Report (May 20, 2020)Avenu Hotel Occupancy Tax Review Memo (Memo dated June 5, 2020)Environmental Services Solid Waste Lien Follow-Up Audit Report (July 20, 2020)Zoo Department - 2012 Quality of Lien Bond Projects Follow-Up Audit Report (August 27, 2020)El Paso Fire Department - Ground Ambulance Claims Review - Consultant's Report (August 2020)
Pension Payroll Recalculation Review Memo (November 1, 2018)OMB Budget Process Audit Report (November 6, 2018)Workplace Investigations Review Memo (January 3, 2019)Controls Over Account Access Follow-Up Audit Report (January 30, 2019)Zoo Department - 2012 Quality of Life Bond Projects Audit Report (January 24, 2019)Sun Metro Overtime Follow-Up Audit Report (January 30, 2019)Tax office - Internal Controls Follow-Up Audit Report (March 15, 2019)Airport Warehouse Inventory - Internal Controls Follow-Up Audit Report (April 2, 2019)Animal Services Microchip Program Review Memo (April 23, 2019)Community Development - First Time Homebuyer's Program Follow-Up Audit Report (May 14, 2019)Environmental Services Solid Waste Lien Audit Report (April 25, 2019)Avenu Hotel Occupancy Tax Review Memo (June 25, 2019)City Insurance Program - Dependent Eligibility Coverage Follow-Up Audit Report (May 29, 2019)El Paso Fire Department - Ground Ambulance Claims Review - Consultant's Report (May 2019)OMB Budget Process Follow-Up Audit Report (August 13, 2019)Fire Department - Billing Audit Report (August 6, 2019)
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)