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Olathe city auditor outlines risk-based audit program, asks council to rank priorities for 2026 audits
Summary
City Auditor Caitlin Clark presented a proposed shift to GAO government-auditing standards, a new quality-management framework and a risk-based audit planning process. Clark asked council members to complete a short survey ranking audit topics that will guide the 2026 audit plan and described peer-review and audit-resolution steps.
Olathe’s newly appointed city auditor, Caitlin Clark, told the council on Sept. 16 that she is shifting the city’s internal-audit work toward a risk-based approach tied to Government Accountability Office (GAO) Government Auditing Standards and a formal quality-management framework.
Clark said she is updating the audit charter and establishing an audit policy, an operations manual and base audit programs to align internal audit practices with GAO standards and to require periodic peer review. She described the audit process — risk assessment, audit planning, fieldwork, reporting and audit-resolution steps — and said those processes include regular communication points with management and council oversight such as approval of the annual audit plan, review of finding outlines and draft-report review and finalization.
To develop a risk-based audit plan for 2026, Clark said the office will complete a citywide risk assessment by focus areas and asked council members to complete a short ranking survey of potential audit topics. That survey will inform the draft plan that Clark expects to present for council approval. The auditor said proposed audits would be scheduled between Oct. 2025 and Sept. 2026 once the risk assessment and prioritization are complete.
Clark said a risk-assessment approach will help prioritize audit resources on the city’s greatest risks and avoid surprises while improving oversight and transparency. She said she has developed policies and a draft operations manual and sought council input on the audit charter and audit priorities.
No vote was required; Clark asked council members to complete the audit-plan survey and indicated the audit office will return with a proposed work plan for calendar-year 2026.
What’s next: City Auditor’s office will finalize the audit charter updates, complete a citywide risk assessment with department focus-area input, and present a proposed 2026 audit plan for council approval.
