§ 2-402. Peer review.

(a)

The internal audit activities of the auditor's office shall be subject to peer review at least once every three years by a professional, nonpartisan objective group utilizing guidelines endorsed by the United States General Accounting Office. A copy of the written report of this independent review shall be furnished to each member of the city commission.

(b)

The peer review will use generally accepted government auditing standards to evaluate the quality of audit effort and reporting. Specific peer review areas shall include staff qualifications, adequacy of planning and supervision, sufficiency of workpaper preparation and evidence, and the adequacy of systems for reviewing internal controls, fraud and abuse, program compliance, and automated systems. The peer review will also assess the form, distribution, timeliness context, and presentation of internal audit reports. The city shall reimburse travel and living expenses for the peer review team from funds budgeted in the internal auditor's budget.

(Code 1979, § 2-185)