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Need Assistance Starting an Audit Function?
ALGA provides publications to assist organizations starting an audit function.  ALGA can also provide advice, best practices, and presentations through our Advocacy Committee

  • Establishing a Performance Audit Function: Help for Local Government Leaders, a brochure ALGA developed for public officials and members of the public. This document provides FAQs that respond to some of the more common questions and concerns about creation of an audit function. It also contains a Self-Assessment Survey that leaders can use to determine if their government would benefit from a performance audit function.
  • The Role of Auditing in Public Sector Governance, published by the IIA, this booklet is aimed at public officials and advocates of good governance. It:
    • Describes the contributions that audit functions can make to government operations; and
    • Lists the nine key elements needed for a public sector audit function to be effective.
  • Why Your Organization Should Have an Independent Performance Audit Function, a small "pocket" brochure intended for elected officials and good government advocacy groups that briefly lists the reasons performance audit functions strengthen public governance.
  • Model Legislation, model legislation ALGA developed to assist local governments with a framework for either an appointed or an elected auditor. Use this to:
    • Update / enhance existing audit statutes or ordinances; or
    • Create a new audit function in a local government.
  • Auditor Independence - This brochure discusses the importance of having an independent audit function, and is primarily intended for non-auditors, who often do not appreciate the importance of auditor independence. When creating an audit function, it is crucial that it be set up in a way that ensures that the audit function is independent.
  • Audit Committee Guidance, describes the importance of an audit committee, how it should be structured and the responsibilities of the committee.
  • Hiring a Performance Auditor, ALGA’s in-depth explanation of elements to consider when developing an audit function.
  • Funding the Audit Function: Money Well Spent, describes benefits to the local government of funding and supporting an in-house audit function. 

Contact our Advocacy Committee or ALGA staff.