Proper audit planning is vital in determining how best to utilize the City Auditor’s resources. The City
Auditor will get input and recommend an audit plan that is to be adopted by the City Council. Proposed audit
plan assignments come from various sources. City Council, City employees, public input, legal mandates, and
experiences from other government organizations are all sources for ideas of what should be on the audit plan.
City Auditor makes recommendations on what audit issues pose the most significant risks. Risks are not just
limited to financial issues. There is also risk that programs are not run efficiently and opportunities to
improve services to customers are being lost. Being able to devote adequate resources to audit projects is
vital. In addition to time constraints, other factors such as skills, knowledge, training and experience also
need to be considered when proposing a prospective audit plan.
City Auditor abides by ethical requirements established by Government Auditing Standards and the City of
Modesto Code of Ethics. Those ethical principles include acting in the public interest, acting with integrity,
being objective, using government information, resources and position properly and following professional behavior
standards. Ethical standards of other organizations, such as the American Institute of Certified Public Accountants,
may be applicable when conducting audits in accordance with Government Standards.