Audits

OIG auditors conduct performance audits that examine critical systems, practices, and policies within the Seattle Police Department (SPD) and the Office of Police Accountability (OPA). These audits assess efficiency and effectiveness, as well as compliance with SPD policies and procedures.

What is an audit?

An OIG audit is different from an SPD internal review or assessment by an outside consultant, because OIG audits follow strict standards (Generally Accepted Government Auditing Standards, or GAGAS) set by the United States Government Accountability Office. These standards cover topics such as objectivity, quality control, expertise, and evidence. Collectively, these standards are designed to increase the credibility, reliability, and accuracy of OIG audit findings.

• How OIG selects a topic to audit
• What an audit looks like
• About OIG audit standards

At times, OIG may also conduct reviews, studies, or special projects not governed by GAGAS; these may be performed by either audit staff or policy analysts.

OIG Audits

Future OIG audits and reviews are identified in the OIG annual work plan. However, it is worth noting that OIG auditing priorities are constantly being reviewed to ensure that higher priority issues are addressed as soon as possible. Accordingly, the OIG auditing work plans are living documents that can change as OIG gains new information.