City Auditor

Thank you for visiting the website of the City of Cape Coral's City Auditor’s Office. This site reflects the City Auditor's efforts to communicate with the citizens of Cape Coral and internal auditing practitioners around the world. We will provide online users with current information on our accomplishments, sources of industry literature that guide our day-to-day operations, and a way for you to communicate with us. 

In 2003, the voters in Cape Coral approved a referendum to establish a City Auditor's Office that would report directly to the City Council. It was the intent of this referendum to provide the City with an independent audit function to evaluate City policies, programs, and services to determine if those operations were conducted in accordance with state and federal law, City ordinances, policies and regulations, and financial and operational internal controls.

This independent audit function reports directly to the City Council. This reporting structure is designed to support and protect the independence of the City Auditor's Office. Audit office resources are allocated to engagements using a risk-based methodology.

Vision:

It is our vision to work in partnership with the City Council, City Management, and the Community without compromising independence, objectivity, or integrity in order to be the City's trusted advisor.

Mission:

Values:

• Independent
• Fact-based
• Due professional care
• Objective
• Integrity

The Importance of Internal Audits:

Memo from Andrea Russell, City Auditor

This memo outlines why a strong, independent internal audit function is critical as the Cape Coral navigates a period of sustained fiscal and operational risk. There are many factors that increase pressure on City resources while simultaneously heightening the risk of misstatements, control breakdowns, and fraud.

Drawing on leading guidance from the AICPA and the IIA, the memo explains how services provided by the City Auditor’s Office support reliable financial reporting, robust internal controls, and effective risk management. We accomplish this by providing independent, risk‑based assurance in areas that may be susceptible to error, waste, and abuse. The City Auditor’s Office offers early warning on emerging risks, as well as objective insight into the adequacy of controls, and clear reporting that supports informed budget, policy, and oversight decisions.

It is important to remember in a prolonged environment of fiscal stress and policy uncertainty, a well‑supported internal audit function, such as that provided by the City Auditor’s Office, is one of the City’s primary safeguards for protecting public funds, maintaining service delivery, and preserving public trust.