The City Council recognizes that good governance, transparency, and accountability are crucial for local government effectiveness and accountability to its taxpayers. 

The Office of Internal Audit was established by City ordinance in 2005. The City Internal Auditor is a Council appointee and reports to the Audit Committee composed of three Council members and three citizen members. The Internal Audit Division is independent of City administration. This structure provides the office a separate organizational status from the management of City programs and functions subject to audit.

The Internal Audit Division consists of an Internal Audit Manager and two Internal Auditors. The Audit Committee oversees the auditing activities and reviews and approves audit reports and the Annual Audit Plan. 

Internal Audit is guided by the International Standards for the Professional Practice of Internal Auditing set by the Institute of Internal Auditors (IIA).