§ 2-531. Internal auditor; duties.

There is hereby established a separate office of the internal auditor which shall not be under the supervision of the previously established departments. The internal auditor and his assistants shall work under the direction and supervision of the mayor as well as report to the request of the audit committee, and shall be subject to the provisions of such other ordinances as shall be adopted regarding such office.

The division of internal audit shall provide independent, objective assurance and consulting activity designed to promote adequate systems of internal controls in compliance with laws, regulations, policies, procedures and agreements through reviews and analyses of city services and activities. Primary duties shall include financial auditing, fraud detection and prevention, evaluation of internal controls, compliance auditing, internal consulting, and assistance with the physical counting of inventories. The division of internal audit shall conduct special reviews/audits, programmatic reviews/audits, forensic/audits at the request of the internal audit committee, the mayor, the city council, director of city departments.

(Code 1971, § 2-2; Ord. No. 2016-21(2), § 1, 9-6-16; Ord. No. 2018-1(2), § 1, 1-3-18)