According to Metro Code, the Metro Auditor’s Office is required to follow government auditing standards. Generally Accepted Government Auditing Standards (GAGAS) are developed by the U.S. Government Accountability Office. These standards help ensure that auditors have the competence, integrity, objectivity, and independence needed to effectively plan, conduct and report on their work. Users of audits that are conducted according to these standards can have confidence that the work is objective and credible. When evidence is acquired and evaluated according to GAGAS it is more likely that audit work will lead to improved government management, decision making, oversight and accountability.
GAGAS consist of general guidance in the areas of maintaining independence, using professional judgment, ensuring that the staff are competent to perform audits, and developing procedures to sustain the quality of work produced. The standards specifically require continuing professional education and that the office be reviewed every three years by outside peers to ensure that procedures are in place to meet the standards and that they are followed. There are also specific standards related to how work is to be conducted and how it should be reported once completed.