Mission . . .
The City Auditor's office provides audit, consulting, and
investigative services to identify and minimize risks, maximize
efficiencies, improve internal controls, and strengthen
accountability to Mesa’s citizens.
Organization . . .
The City Auditor is appointed by the Mesa City Council and is
organizationally independent of City operations. This
independence enables us to perform audits and report findings
with uncompromised objectivity.
Services . . .
of City departments, activities, programs, contracts,
etc. are conducted to evaluate:
- Adequacy of internal controls to prevent or detect fraud.
- Safeguarding of assets, from loss, damage or inappropriate use.
- Compliance with laws, regulations, policies, contracts, grant
- Accuracy of reported financial and performance information.
- Economy and efficiency of operations.
- Accomplishment of specified goals and objectives.
Audit findings and recommendations are reported to the
Council Audit & Finance Committee and posted on our Web site
Consulting encompasses a wide array of non-audit services,
including but not limited to:
- Providing general guidance on internal controls and related
matters, including application-level IT controls.
- Reviewing credit card acceptance sites for compliance with PCI
- Performing limited reviews and analyses of financial statements
submitted by potential contractors in connection with RFQs.
- Observing MesaStat presentations and, as resources permit,
periodically reviewing financial/performance data and measures
presented by City staff.
- Performing periodic random reviews of Council Reports, to ensure
that the information provided to decision-makers is accurate and
Consulting services may or may not result in formal
reports, but findings are always reported to management.
When appropriate, findings may also be reported to the Audit and
The City Auditor is responsible for ensuring that all reports
received through the City’s Fraud and Ethics Hotline are
adequately investigated. However, we also investigate
allegations that come to us directly. Administered by a
the Hotline provides anonymity; however, direct reporting is
often more effective in that we are usually provided with more
complete information. Given this fact, we pledge to honor all
requests for anonymity to the extent allowable by law.
How we decide what to audit . . .
Each fiscal year, an Audit Plan is approved by the City Auditor,
City Manager, Mayor and Audit & Finance Committee. The Audit
Plan is developed based on a combination of many factors,
including but not limited to the following:
- Requests and/or suggestions made by the Mayor, other
Councilmembers, the City Manager and/or members of the Executive
- Federal and/or state mandates.
- Risk assessments, which include consideration of:
- Prior audit history or lack thereof.
- Knowledge of existing internal control systems.
- Complexity of operations.
- Regulation levels (highly regulated vs. unregulated activities).
- Cash handling volume and number of locations.
- Impact of potential findings on public perception.
- Activities most commonly susceptible to fraud.
City of Mesa
PO Box 1466
Mesa. AZ 85211
Fraud & Ethics
2014-2015 Audit Plan
Council Audit & Finance Committee
CPA, CFE, CFF
Sr. Internal Auditors
Tami Steadman, CPA, CIA
Dawn von Epp, CIA
Karen Newman, CPA