Internal Audit
Internal Audit (IA) was established by Council in 1982, and its authority is specified by Article II, Section 15 of Cincinnati's Administrative Code.
IA conducts operational audits, within generally accepted government auditing standards, by providing independent and objective assurance designed to add value and improve the operations of the City of Cincinnati. This is achieved by examining and evaluating the efficiency of internal controls, and identifying and recommending opportunities to reduce cost, improve performance, and increase productivity of personnel and assets.
Internal auditors support management’s efforts to establish a culture that embraces ethics, honesty, and integrity. They assist management with the evaluation of internal controls used to detect or mitigate fraud, evaluate the organization’s assessment of fraud risk, and may be involved in fraud investigations.
IA’s role in preventing fraud is to conduct investigations either in response to a report from a City employee or other citizen to detect misconduct, inefficiency and waste within the programs and operations of City government.