The city’s internal auditor performs independent and objective audit engagements designed to safeguard city resources and improve city operations. Internal audits accomplish this by bringing a systematic, disciplined approach to evaluating and recommending improvements to the effectiveness of risk management, controls and governance processes. Council Policy No. 89 establishes the internal audit framework that sets forth the qualifications, duties, and powers of the city’s internal auditor.

Audit Engagements & Reports 

The internal auditor develops and performs work based on a flexible annual audit plan submitted to the City Council for review and approval each year. Audit reports linked below are distributed to city management and the City Council and are available to the public.

Fiscal Year 2023-24

• Fiscal Year 2023-24 Internal Audit Plan 

Fiscal Year 2022-23

• Fiscal Year 2022-23 Internal Audit Plan
• Implementation: Fraud and Ethics Hotline
• Transient Occupancy Tax Agreed-Upon Procedures
• Vice Narcotics Investigative Unit "Buy Fund" 

Fiscal Year 2021-22

• Fiscal Year 2021-22 Internal Audit Plan
• Code Enforcement Audit
• Fraud and Ethics Hotline Assessment

Fiscal Year 2020-21

• Fiscal Year 2020-21 Internal Audit Plan
• City Credit Card Audit

Fiscal Year 2019-20

• Fiscal Year 2019-20 Internal Audit Plan
• August 2019 Citywide Cash Count
• The Crossings at Carlsbad Golf Course
• Transient Occupancy Tax Compliance Audits

City Council Meetings

The internal auditor communicates results of audit activities and progress on the annual audit plan at least twice a year to the City Council. Please visit the link below to view the most recent internal audit presentation to the City Council.

• August 29, 2023 - Internal Audit Update and FY2023-24 Internal Audit Plan