(1) The internal auditor shall provide the council and the executive with a list of potential audit projects no later than August 1, each year.

(2) The executive may provide written comments to the council regarding the list of potential audit projects or recommend additional audit projects. Such written comments and/or recommendations shall be submitted by the executive to the council no later than two weeks after delivery of the list of potential audit projects.

(3) The council shall review any written comments submitted by the executive. The council shall prioritize potential audit projects.

(4) The internal auditor will obtain the council’s prioritized list and establish a preliminary statement of scope and objectives for each project.

(5) Preliminary time budgets shall be prepared by the internal auditor for each potential project. From this, an annual workplan will be developed for the ensuing year.

(6) The council shall review the annual workplan with the internal auditor and may make amendments thereto.

(7) Upon approval of the annual work plan by the council, the internal auditor shall be authorized to proceed with any audit project included in the workplan.

(8) Prior to commencing with field work on any specific audit project, a preliminary review/survey shall be performed by the internal auditor.

(9) The internal auditor shall prepare and present to the council a proposed scope of services to be performed.

(10) The council shall review the proposed scope of services and may suggest amendments to the proposal.

(11) Under the direction of the council, the internal auditor shall prepare a letter describing the scope of services to be performed. Copies of the letter shall be delivered to the council, executive and management of the agency under review.

(12) The internal auditor shall perform the examination pursuant to SCC 4.02.070.

(13) At the conclusion of his field work, the internal auditor shall prepare a preliminary draft of the audit report.

(14) The internal auditor shall conduct an exit interview to discuss the contents of his preliminary audit report with the executive and the management of the agency under review.

(15) The internal auditor shall revise his report as deemed appropriate and request a written response to each finding from the executive and management of the agency under review which states either agreement or disagreement with each finding.

(16) Written responses shall be obtained from the executive and the management of the agency under review within 20 working days of the exit interview and shall be incorporated in the final audit report. If no response is received within the time frame specified, the audit report may be issued without executive or agency responses.

(17) The internal auditor shall conduct a post-audit interview with the management of the agency under review.

(18) A final audit report shall be delivered to the council, executive, and the management of the agency under review. (Added by Ord. 87-116 § 3, Dec. 9, 1987).