Performance audits and financial audits are the two primary areas of responsibility. Performance audits look at ways to improve use of public funds and assist decision-makers who may need to take corrective action. Audits review areas to ensure that resources are used wisely and programs are effective. The Office of the Auditor is independent and ensures objectivity in reviews. When auditors begin a review, they study the program or activity as it is carried out at the time.
Auditors look for standards against which to compare current practices.
Professional standards, regulations and policies are examples of those criteria. Where current conditions differ from criteria, auditors look at both causes and effects and document them, together with recommendations for improvement. The Metro Auditor develops audit plans with input from the Executive Officer, Metro Council, selected Metro staff and the public. Some audits answer specific concerns or requests. Others are chosen for timeliness, potential benefits of the work, historical problems or concerns, and other factors.