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What is the difference between the City’s internal and external auditors?
The City’s external auditors are not part of the City and simply look at the City’s financial statements to make an independent determination of whether they follow generally accepted accounting principles, are an accurate representation of the City’s financial position, and whether the statements have been affected materially.

Internal auditors, however, are part of the City and their scope of work involves more than a just a financial component. Their work involves both financial and non-financial aspects of City operations and aims to help it accomplish its objectives through improved operations, risk management, internal controls, and governance.
Why do we have an internal City Auditor?
On November 2, 2010, voters approved an amendment to the City Charter adding the position of City Auditor.  The City Auditor’s Office seeks to assist City Council and citizens in ensuring our local government is accountable, transparent, and cost-effective.
What does the City Auditor do?
The City Auditor’s Office examines City operations to identify an opportunity to reduce costs, increase efficiency, quality and effectiveness, or otherwise improve management of a City function, program, service or policy.  
Who does the City Auditor report to?
The City Auditor is appointed by and reports to the City Council through an Audit Committee.
What is the Audit Committee?
The Audit Committee, comprised of four City Council members, provides guidance and oversight to the City Auditor’s Office in the performance of its responsibilities.
How does the City Auditor decide which departments, programs, or services to audit?
Departments are selected for audits based on the Annual Audit Plan that is approved by the Audit Committee. This plan is based on requests from City Council, the City Manager, and a risk assessment performed by the City Auditor’s Office. The audit plan may be amended during the year, with the approval of the Audit Committee and with written notice of the change to the full City Council.
Being an internal department, how does the City Auditor’s Office maintain its independence?
Internal auditors exercise independence when they give an impartial and unbiased assessment during the course of their work.  This independence is maintained by reporting directly to the Audit Committee of the City Council.  Additionally, all auditors individually certify annually that no impairments to independence exist for the audits assigned.
How can I report fraud, waste, or abuse of city government resources?

There are three methods to report fraud, waste, or abuse. 

PHONE:  Our Fraud Hotline is available 24/7 at 361-826-TIPS (8477).

ONLINE:  Fraud Allegation Forms can be filled out and submitted online at

MAIL:  Complete and mail Fraud Allegation forms to our office at:
City Auditor’s Office
Fraud Hotline
1201 Leopard St. 
Corpus Christi, TX 78401
Is reporting fraud, waste, or abuse confidential?
All investigations will be conducted in confidence insofar as reasonably possible.  The name or names of those communicating information about a fraudulent act and the name or names of those suspected of a fraudulent act will only be revealed when required by law in conjunction with the investigation or legal action.
Who audits the internal auditor?
Government Auditing Standards (GAS) requires that audit organizations have an external peer review of their auditing, attestation engagement and non-auditing practices every three years. The review provides reasonable assurance that the City Auditor’s Office has an adequate internal quality control system and that work performed is in compliance with GAS.