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Mission & Scope

The mission of the Internal Audit Office is to provide independent, objective assurance and consulting services designed to add value and improve the organization's operations. It also provides meaningful information about City operations so City Management and City Council can make informed decisions to better serve the citizens of Las Cruces .

The scope of the Internal Audit Office encompasses all systems, processes, operations, functions and activities of the City of Las Cruces , including any agencies to which a risk exists and any functions delegated to third parties. In assessing the adequacy and effectiveness of the City's internal control structure, the Internal Audit Office will:

• Review financial and operating information and the means used to identify, measure, classify and report such information to validate the reliability and integrity of the process.
  
• Review policies, plans, procedures, laws and regulations that could have a significant impact on operations to determine whether the organization is in overall compliance.
  
• Review the means to safeguard assets as well as the adequacy and effectiveness of applicable policies and practices.
  
• Appraise the economy and efficiency with which resources are employed.
  
• Review operations and programs to ascertain whether results are consistent with established objectives.

The scope of Internal Audit shall be sufficiently comprehensive to enable the effective and regular review of all operation, financial, and related activities. The internal audit coverage may extend to all areas of the City of Las Cruces and its controlled entities and include financial, accounting, administrative, computing and other operational activities. The extent and frequency of internal audits will depend upon varying circumstances such as results of previous audits, relative risk associated with activities, materiality, and the adequacy of the system of internal control, and resources available to the Internal Audit Office.

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Authority

The Internal Audit Manager and staff (as designated by the Internal Audit Manager) of the Internal Audit Office are authorized to:

• Have unrestricted access to all functions, records (in both paper and electronic format), property, and personnel.
• Have full and free access to any regulatory agency to which the City is held accountable.
• Allocate resources, set frequencies, select subject, determine scopes of work, and apply the techniques required to accomplish audit objectives.
• Obtain the necessary assistance of personnel in units of the organization where they perform audits, as well as other specialized services from within or outside the organization.
• Personnel shall respond promptly to audit inquiries.

Internal Audit Staff are not authorized to:

• Perform any operational duties for the organization or is affiliates.
• Initiate or approve accounting transactions external to the Internal Audit Office.
• Direct the activities of any organization employee not employed by the Internal Audit Office except to the extent such employees have been appropriately assigned to auditing teams or to otherwise assist the internal auditors.

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Management Responsibilities

City Management will:

• Be primarily responsible for establishing and maintaining an effective system of internal controls.
• Provide the Internal Audit Office with full support and cooperation at all levels of operations.
• Promptly inform the Internal Audit Office of known or suspected cases of a criminal nature involving City funds, property, and employees.

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Internal Audit Responsibilities

The Internal Audit Office will :

• Develop an annual audit plan using an appropriate risk-based methodology, including any risks or control concerns identified by management, and submit that plan to the City Manager for review and approval.
• Implement the annual audit plan, as approved, including as appropriate any special tasks or projects requested by Management.
• Provide the City Manager and City Council a written report inclusive of any recommendations of each audit, analyses, review or investigation performed.
• Maintain a professional audit staff with sufficient knowledge, skills, experience, and professional certifications to meet the requirements of the Charter.
• Evaluate the adequacy of the internal control environment, the operating environment, related accounting, financial, and operational policies that are established by Management and report the results accordingly.
• Provide quarterly reports to the City Manager and copies of these reports to the City Council summarizing the annual audit plan and activities. Identify significant departures from the approved audit plan and reasons therefore.
• Provide follow up reports to the City Manager and copies of these reports to City Council to verify whether Management has implemented audit recommendations.
• Assist in the investigation of significant suspected fraudulent activities within the organization and report the results directly to the City Manager and with copies provided to City Council.
• For all audit projects, the person responsible for the activity under review shall be advised and given the opportunity to discuss:
• The objectives and scope of the audit to be conducted prior to the commencement of such audit; and
• Findings and proposed recommendations on the completion of an audit, and provide comments for inclusion in the audit report.

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Contact the Internal Auditor

Audrey Evins
By phone at 528-3183
or by email at
aevins@las-cruces.org

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