Comptroller's audit division unveils ERA and 2025 audit plan, prioritizes contract compliance and IT risk

Deputy Director Jennifer Pierce, representing the City Controller’s audit division, briefed the joint committees on the office’s enterprise risk assessment for fiscal 2024 and the audit plan for fiscal 2025. Pierce described a risk-driven audit program designed to “identify and manage risk proactively” and outlined 37 engagements planned for the coming year.

Pierce said the FY24 ERA reviewed department risk profiles and top enterprise risk areas; internal analysis identified roughly 146 historical processes across the city, of which 18 cross departments and divisions. The ERA highlighted five top risk areas that shaped the FY25 audit work: fleet management, grant management, contract compliance, post-implementation reviews of major information systems (including SAP ERP) and payroll-related controls.

Pierce emphasized that audits follow professional standards and the audit division’s charter. “All audit…