
LAPD
Audit Division
ABOUT US

Audit Division was established in April 2001, pursuant to a requirement in the Consent Decree that the Department establish an audit unit. Initially staffed by only a handful of sworn and civilian employees, Audit Division has grown over the years into a professional audit shop staffed by over 40 sworn and civilian auditing professionals, including Certified Public Accountants, Certified Fraud Examiners, Certified Government Auditing Professionals, Certified Law Enforcement Auditors and Certified Internal Auditors. Dr. Jeffry Phillips, Police Administrator, is the Commanding Officer of Audit Division.
Audit Division is responsible for developing the Department Annual Audit Plan (AAP), coordinating and scheduling audits contemplated by the AAP, ensuring the timely completion of audits, and conducting audits as directed by the Chief of Police. These audits are conducted in accordance to Generally Accepted Government Auditing Standards, commonly referred to as the "Yellow Book." These standards are published by the U. S. Accountability Office.
In 2004, Audit Division established the nation’s first Police Performance Auditing School, which teaches law enforcement professionals and auditors the fundamentals of auditing police functions.
In August 2018, Audit Division was the first law enforcement auditing entity to successfully pass peer review conducted by the Association of Local Government Auditors (ALGA). "The objective of a peer review is to determine whether an audit organization’s quality control system is suitably designed and is in place and operating effectively. A peer review also provides assurance that an audit organization is following its established policies and procedures and applicable auditing standards" (ALGA, 2018).