Government Integrity includes the Investigations and Audit Divisions. The Investigations Division conducts preliminary investigations into potential fraud, waste, and abuse stemming from a number of sources: credible allegations; evidence uncovered through OIG audits, inspections, and evaluations; documentary evidence; or indicators resulting from computer-aided data analyses. Investigators refer evidence of fraudulent activity to the appropriate authorities for prosecution. The Division also prevents fraud and abuse by conducting fraud awareness seminars and other communications with city employees, businesses, and citizens.
The Audit Division conducts financial audits, attestations, and performance audits of city programs and operations. Audit engagements test for appropriate internal controls and compliance with laws, regulations, or other requirements. The Audit Division issues reports containing findings and recommendations for improvements. The Division also advises the City of New Orleans on developing sound management information and financial reporting systems designed to prevent fraud, waste, and abuse and strengthen city programs and operations.
All investigations are conducted in accordance with the Association of Inspectors General Principles and Standards for Offices of Inspector General (Green Book).
The Audit and Review Division follows the Government Auditing Standards issued by the United States Government Accountability Office (Yellow Book) in addition to the Association of Inspectors General Principles and Standards for Offices of Inspector General (Green Book).