www.houstoncontroller.org

The links below are .pdf

• Table of Contents (last revised: August 1, 2017)
• Introduction (last revised: October 30, 2019)
• Acronyms (last revised: October 30, 2019)

 SECTION 100 - 195 Organization and Policies

Purpose and Structure

• 100.00 Audit Division Charter (last revised: January 2024)
• 100.15 Office of the City Controller Organizational Chart ( as of August 7, 2023)
• 100.25 Audit Division Organizational Chart (as of May 1, 2023)

Position Descriptions (last revised: March 2018)

• 100.30 City Auditor
• 100.31 Staff Analyst
• 100.32 Assistant City Auditor V
• 100.33 Assistant City Auditor IV
• 100.34 Assistant City Auditor III
• 100.35 Assistant City Auditor II
• 100.36 Assistant City Auditor I

GUIDELINES AND POLICIES

Attribute Policies

• 105.00 Audit Division Code of Ethics Policy (last revised: July 18, 2022)
• 110.00 Independence Policy (last revised: July 18, 2022)
• 115.00 Proficiency, Competency & Professional Development (last revised: December 11, 2019)

Operational Policies

• 120.00 Planning and Risk (last revised: July 1, 2019)
• 130.00 Audit/Engagement Execution and Fieldwork (last revised: August 8, 2022)
• 140.00 Audit/Engagement Documentation (last revised: July 18, 2022)
• 150.00 Audit/Engagement Reports & Other Deliverables (last revised: July 1, 2019)
• 160.00 Communications (last revised: July 1, 2019)
• 165.00 Follow-Up and Remediation (last revised: July 1, 2019)
• 170.00 Quality Control & Assurance (last revised: July 1, 2019)
• 180.00 Fraud Considerations (last revised: July 1, 2019)
• 190.00  Consideration of Information Technology (last revised: July 1, 2019)
• 195.00 Reference to City Policies (last revised: July 1, 2019)
  • Administrative Procedures (AP's)
  • Executive Orders (EO’s)
  • Mayor's Policies (MP's)

 SECTION 200 - 260 Procedures and Technical Information

• 200.00 Audit/Engagement Process Overview (last revised: July 18, 2022)
• 210.00 Independence Procedure (last revised: July 18, 2022)
• 215.00 Proficiency, Competency & Professional Development (last revised: December 11, 2019)
• 220.00 Audit Division Functional Overview Diagram (last revised: March 31, 2016)
  
• 220.10 Annual Audit Plan (last revised: July 1, 2019)
  
• 220.20 Audit/Engagement Planning (last revised: August 25, 2022)
  
• 220.25 Risk and Internal Control Assessment Diagram (last revised: March 31, 2016)
  
• 220.30 Risk Management and Risk Assessment (last revised: November 21, 2022)
  
• 220.40 Internal Control Assessment (last revised: July 1, 2019)
• 230.00 Audit/Engagement Program, Scope and Objectives (last revised: July 1, 2019)
• 240.00 Audit/Engagement Documentation & Workpapers (last revised: July 18, 2022)
• 240.10 Audit/Engagement Referencing and Cross-Referencing (last revised: July 1, 2019)
• 240.20 Required Audit Documentation Forms (last revised: June 8, 2017)
• 250.00 Audit/Engagement Reporting and Other Deliverables (last revised: July 27, 2020)
  
• 260.00 Communications (last revised: July 1, 2019)
• 265.00 Follow-Up and Remediation (last revised: July 1, 2019)

SECTION 270 - Quality Assurance and Improvement Program

• 270.00 Quality Assurance and Improvement Program (last revised: July 1, 2019)

 SECTION 280 - Fraud Considerations

• 280.00 Fraud Considerations (last revised: July 1, 2019)

 SECTION 290 - Information Technology Considerations

• 290.00 Consideration of Information Technology (last revised: July 1, 2019)
• 295.00 Information Technology Auditing (last revised: July 1, 2019)

 AUTHORITATIVE GUIDANCE:

• Financial Accounting Standards Board (FASB)
• Government Accounting Standards Board (GASB)
• International Standards of Internal Auditing (IIA)