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Starting an Audit Function


ALGA provides publications to assist organizations starting an audit function.

  • Establishing a Performance Audit Function - Help for Local Government Leaders, ALGA developed this resource for public officials and members of the public. This document provides FAQs that respond to the more common questions and concerns about creating an audit function. It also contains a Self-Assessment Survey for leaders to determine if their government would benefit from a performance audit function.
  • The Role of Auditing in Public Sector Governance - The Institute of Internal Auditors published this booklet. It 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 - This "pocket" brochure is intended for elected officials and good government advocacy groups. It briefly lists the reasons performance audit functions strengthen public governance.
  • Model Legislation - ALGA developed model legislation to assist local governments with a framework for an appointed or an elected auditor. Local governments can use this to update or enhance existing audit statutes or ordinances; o to create a new audit function in a local government.
  • Auditor Independence - This resource discusses the importance of having an independent audit function, and is primarily intended for non-auditors, who often do not recognize the importance of auditor independence. When creating an audit function, it is crucial that it be set up in a way that ensures the audit function is independent.
  • Audit Committee Guidance - This resource describes the importance of an audit committee, how it should be structured, and the responsibilities of the committee.
  • Hiring a Performance Auditor - This resource represents  ALGA’s explanation of elements to consider when hiring a chief performance auditor. 
  • Funding the Audit Function: Money Well Spent - This resource describes benefits to the local government of funding and supporting an in-house audit function. 
  • Guidance on Outsourcing - This resource describes some of the potential benefits and risks of outsourcing the audit function. 


ALGA can also provide advice, best practices, and presentations through our Advocacy Committee. 

Contact our Advocacy Committee or ALGA staff.