The Office of City Internal Auditor was established in accordance with the City Charter, Article 3, Section 30. The city internal auditor is a council appointee and reports to an audit committee composed of three council members. The Office of City Internal Auditor is organizationally independent of city administration because the reporting structure provides the office a separate organizational status from the management of programs and functions subject to audit.
The city internal auditor is responsible for conducting audits of departments, offices, boards, activities, and agencies of the city to independently determine whether:
An audit plan is prepared each year to serve as a guide to allocate scarce audit resources to areas that will most benefit the City of College Station. In developing the annual audit plan, the city internal auditor identifies potential audit topics based on several factors:
The City Internal Auditor’s Office is committed to promoting transparency and accountability by providing actionable recommendations through its audit reports. These recommendations are designed to reduce the risk of fraud, waste, and/or abuse in the City’s operations. Since 2007, the Internal Auditor’s Office has made over 200 recommendations aimed at addressing identified risks or control weaknesses. These recommendations serve as a roadmap for City departments to enhance their processes, improve internal controls, and ensure adherence to best practices and/or comply with regulations.
To foster continuous improvement, the Internal Auditor’s Office performs annual follow-up reviews on the status of all audit recommendations. During this process, the office works closely with City departments to assess the progress made in implementing each recommendation. The results of these follow-up reviews are presented in the annual Recommendation Follow-Up: Progress Report. This report provides an overview of the recommendations issued by the City Internal Auditor since the formation of the Internal Auditor’s Office. It outlines the status of audit recommendations and details actions taken, whether fully or partially implemented or still pending. Additionally, the report identifies whether management concurred with each recommendation. For more information about past audit reports and recommendation updates, please access the most recent annual progress report below:
Peer Review To comply with Generally Accepted Government Auditing Standards (GAGAS), audit organizations are required to undergo an external peer review at least once every three years. A peer review is an independent assessment conducted by qualified professionals from other audit organizations to evaluate whether the office’s audit work conforms to professional standards. The review focuses on audit quality, compliance with GAGAS, and the effectiveness of internal quality control processes. Peer reviews help ensure accountability, maintain public trust, and promote continuous improvement within audit functions. The Office of the City Internal Auditor most recently completed a peer review in 2025, which resulted in the highest possible rating of Pass, indicating full compliance with GAGAS. Previous Peer Review Results:
Knighton Award
In addition, the Office of the City Internal Auditor periodically submits audit reports to the Association of Local Government Auditors (ALGA) for review as part of the Knighton Award program. The Knighton Award was developed in 1995 as a way to recognize exceptional performance audit reports, and to help audit shops continue to improve their performance audit programs. The Office of the City Internal Auditor has received five Knighton Awards:
Ty Elliott, City Internal Auditor 979.764.6269 [email protected] College Station City Hall 1101 Texas Ave. College Station, TX 77840