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City Auditor Carlos L. Holt, CPA, CFF, CFE. CIA, CGAP

Published byMagdalene O’Connor’ Modified over 6 years ago

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Presentation on theme: "City Auditor Carlos L. Holt, CPA, CFF, CFE. CIA, CGAP"— Presentation transcript:

1 City Auditor Carlos L. Holt, CPA, CFF, CFE. CIA, CGAP
A Key to Quality Government

2 Audit What is an Audit? A formal examination of an organization's or individual's accounts or financial situation A methodical examination and review *Merriam-Webster 10/5/2015

3 Framework Who Does the City Auditor Work for?
Public, Community, City Commission What does the City Auditor do? Perform: financial and performance audits; attestations; non-audit services (investigations, research, analysis) What is the total size of the staff: 5 10/5/2015

4 Framework Continued Ethical Principles General Standards:
Public Interest, Integrity, Objectivity, Proper Use of information and Position, Professional Behavior General Standards: Independence – fact and appearance Professional Judgment – reasonable care and skepticism Competence – skills, education, experience, technical knowledge, CPE Quality Control & Assurance – CPE, peer review 10/5/2015

5 Recent Audit Report 10/5/2015

6 Reaction 10/5/2015

7 10/5/2015

8 Questions? Telephone: (352) 334 – 5020 Website:
10/5/2015

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