Internal Audit Office
31 E 5th Street, 2nd Floor
Tempe, AZ 85281
Phone (480) 350-8982 Fax (480) 858-2375
Internal Audit serves the community by ensuring transparency and accountability over the use of public funds.
We assist the City and its departments in achieving superior service and establishing sustainable practices by objectively analyzing and evaluating operations and recommending improvements to promote efficiency and effectiveness.
The Internal Audit Office is responsible for providing management with independent, timely, and relevant information concerning the City's programs, activities, and functions. Internal Audit recommends improvements to policies and procedures that will enhance the internal control structure of the City. Internal Audit's work is vital in maintaining the general public's trust and confidence that City resources are being used effectively and efficiently.
Per Section 2-18(a)(1)c of the Tempe City Code:
"The Internal Audit Office provides independent appraisal of city programs, policies and functions in order to help management perform more efficiently and effectively; examines financial reports, various records and procedures to determine compliance with applicable ordinances, regulations, policies and contractual provisions; evaluates the City’s internal control structure and recommends improvements that will help to safeguard the City’s assets; and, performs the duties of the taxpayer problem resolution officer, as outlined in section 16-515 of this code."
We employ the following auditing, educational and consultative services:
- appraising and articulating the adequacy of internal controls,
- educating city personnel on standards of internal control,
- reporting on the integrity of information,
- determining compliance with laws, regulations and contracts,
- assessing whether assets are adequately safeguarded,
- assessing the efficiency and effectiveness of operations,
- appraising the extent to which objectives are accomplished,
- offering investigative services, as needed,
- providing analyses to facilitate decision making,
- testing transactions for compliance with accepted business practice,
- auditing for proper management and accounting of financial resources.
Keith Smith, MBA, CPA, CGFM
Billy L Vickers, MBA, MA
CIA, CFE, CBM, CRMA
Internal Auditor, Contract Administration & Monitoring
Nicole LaPella, CFE, M.Ed
Daniela Pena, M.Acc
Part-Time Audit Associate
- GAO - The General Accounting Office
- IIA - The Institute of Internal Auditors
- NASACT - The National Association of State Auditors, Comptrollers and Treasurers
- AGA - The Association of Government Accountants
- AICPA - The American Institute of Certified Public Accountants
- ALGA - Association of Local Government Auditors
- ACFE - The Association of Certified Fraud Examiners
- Tempe City Code