Manual of Policy and Procedures, Section 3-01/040.95, Confidential Information
General Accepted Government Auditing Standards, Section 3.17-3.63, Independence
Purpose of order:
The purpose of this order is to establish policies and procedures regarding confidentiality and independence guidelines related to all information received and work performed.
Order:
The Audit and Accountability Bureau (AAB) adheres to the Manual of Policy and Procedures (MPP), Unit Orders, and Generally Accepted Government Auditing Standards (GAGAS) and International Professional Practices Framework (IPPF) pertaining to audits or other related projects, including requests from external entities. All personnel who conduct or assist with these projects are required to exercise confidentiality and be free from personal and/or external impairments, which may compromise independence, or professional judgment.
All projects conducted are deemed confidential and sensitive in nature until the unit commander authorizes the release or publication of the information. All members of AAB will exercise discretion and maintain the integrity of all information related to all projects. In addition, members of the AAB are expected to ensure that confidential and sensitive information is properly secured within their workspace. Members will not disclose any information for professional or personal use without the approval of the unit commander or his/her designee. Department personnel in violation of the “Confidentiality or Independence Statement” may be subject to discipline or removal from the unit.