3 1 3 Assessing Audit Team Competence

3.1.3 Assessing Audit Team Competence 1 Office of the City Auditor Policies and Procedures Number: 3.1.3 Title: Assessing Audit Team Competence Original Date: Revision Date: Approved by: 12/31/2007 02/07/2011 [Kenneth Mory] I. References See Government Auditing Standards (GAS), July 2007 Revision, Chapter 3, Sections 3.40-3.43. See also Chapter 7, Section 7.44. II. Policy A. When making audit team assignments, management of the Office of the City Auditor (OCA) will determine the skills required to complete the audits and consider whether the current OCA workforce collectively possesses adequate professional competence for the audit tasks required. B. When the determination is made that the current OCA workforce does not collectively possess adequate professional competence for a particular audit, OCA management will consider options for acquiring assistance in completing the audit or may choose to discontinue the audit. III. Purpose To establish a policy for assessing and ensuring the professional competence of OCA’s audit teams and to demonstrate compliance with Government Auditing Standards by documenting the determination of audit team competence. IV. Definitions Competence – The appropriate combination of technical knowledge, skills, and experience derived from education and work experience which enables the auditor to make sound professional judgments in the performance of assigned work. ...