What is the role of the Audit & Program Review section?
Audit & Program Review (APR) conducts independent, objective analyses and evaluations of City programs and operations, issues public reports, and makes recommendations to strengthen and improve the delivery of City services by evaluating the effectiveness, efficiency, economy, and integrity of City operations.
What is a performance audit?
A performance audit is an evaluation of City programs or functions against criteria, conducted according to Government Auditing Standards, as set by the U.S. Government Accountability Office (GAO).
What should you expect when you’re audited?
For more detailed information on the process, see “What to Expect From an Audit?”
What are some of the skills we look for in an APR Analyst?
- Ability to assess computer system controls
- Ability to collaborate with co-workers in a team-based environment
- Ability to write clearly and concisely for a general audience
- Attention to detail
- Evidence-based reasoning and critical thinking
- Facility with advanced data analysis techniques and specialized software
- Facility with Microsoft Office software and basic electronic data analysis techniques
- Facility with statistical sampling principles and methods
- Knowledge of accounting principles and methods
- Knowledge of (and adherence to) Government Auditing Standards
- Knowledge of basic governmental organization, budgeting, and legal framework
- Knowledge of business operation principles and methods
- Knowledge of fraud prevention and detection techniques
- Knowledge of performance measurement principles and methods
- Knowledge of specialized City databases
- Knowledge of specific City programs
- Project management and organizational skills, including setting and meeting deadlines
- Strong interviewing and oral communication skills
Does APR have an audit plan?
Yes, APR creates an annual audit plan from ideas generated from previous OIG work, as well as suggestions from the City Council and the public. To find out about recent, pending, and upcoming audits for the year, see the 2020 APR Audit Plan.
How can I provide audit suggestions?
Public input and suggestions are important to us. We strongly encourage you to submit suggestions anytime by emailing us at: OIGNoticeandComment@igchicago.org, or via our website form.
Does APR track and report on whether a department has implemented recommendations?
Yes. APR typically conducts a follow-up 6-9 months after it has issued an audit report. The resulting follow-up report details whether, and the extent to which, a department has implemented corrective actions in response to audit recommendations.
Do all audits result in a full audit report?
No. In the course of an audit OIG may determine that the costs of continuing with an audit outweigh the expected benefits to the City or the public, or that a full audit is not necessary to apprise the City of issues indicated by the audit in progress. OIG may issue an advisory, which is a limited scope analysis with suggestions for City management’s consideration. Advisories (with City responses) are published in full on our website.
What does OIG do when it sees a problem beyond the scope of its audit?
When OIG sees an operational problem or concern outside the subject matter scope of an audit (or investigation) it issues a Notification in the form of a short letter to a department(s) and/or the Mayor’s Office highlighting an issue or risk warranting attention from the City. Notifications (with City responses) are publicly reported out in summary form in the next ensuing OIG Quarterly Report.