COVID-19 Risk Level for Multnomah County: High Risk

3.05.010 Independence.

(Amended by Ordinance No. 188842, effective March 30, 2018.) 

A.  The Audit Services Division is established within the City Auditor’s Office, answerable directly to the City Auditor in accordance with City Charter.

B.  The Audit Services Division will adhere to generally accepted government auditing standards in conducting its work and will be considered independent as defined by those standards.

C.  If the Audit Services Division conducts an audit of an activity for which the City Auditor is or was responsible, the audit scope will state that the auditors are not organizationally independent with regard to the entity being audited.

Search Code, Charter, Policy