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

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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
10/5/2015

2 Who Wants to Be City Auditor?
3/3/2016

3 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 3/3/2016

4 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 (currently one vacancy) 3/3/2016

5 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 (Continuing Professional Education) Quality Control & Assurance – CPE, peer review 3/3/2016

6 Recent Audit Report 3/3/2016

7 Reaction 3/3/2016

8 Other Recent Reports 3/3/2016

9 Continued 3/3/2016

10 Other Recent Audit 3/3/2016

11 Other Misc. Items 3/3/2016

12 Fraud, Waste, and Abuse Hotline!
3/3/2016

13 Questions? Telephone: (352) 334 – 5020 Website:
3/3/2016

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