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Audit Process

The City of Stockton follows Government Auditing Standards. The audit process is made up of four main steps. In each step, the auditors work closely with the audited department to maximize the effectiveness of the process.


1.  Audit Initiation

In this part of the process, the audit scope, objective and timeline is defined. The audit staff begins communication with the departments and obtains system information and process knowledge.


2.  Preliminary Survey

This step encompasses the analysis of the system under audit. The audit staff evaluates potential risks and threats to the system and documents existing controls. The criteria for evaluation is also defined in this section of the audit. The sources of evidence are identified.


3.  Audit Performance

The Performance step is also referred to as Field Work. This entails the audit staff collecting and testing the evidence and documenting results of the testing. Findings and observations are listed and shared with management. Then management is asked to provide an action plan to address the findings.


4.  Results & Reporting

In this final phase, the audit results, findings and management action plan is compiled into a report. The report is distributed to the department, executives and City Council.


Findings Follow-up

Although follow-up is defined as a separate process, it is an integral part of audit work. Findings have to be addressed by the target date as provided in the Management Action Plan. The Auditor's office in collaboration with the City Manager track the findings until they are corrected by the audited department.


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This City of Stockton webpage last reviewed on --- 4/1/2011