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. Professional standards require a peer review every three years. Our first review took place in June 1998, when a panel of auditors from around the country evaluated us. The peer review found that we comply with professional standards in our audit work. The panel evaluated our performance and made recommendations for improvement, just as we do in audits of Metro operations.