The internal audit office and any contracted firm that provides audit services are not authorized to:
(a) Perform any operational duties of the City of Sioux Falls or its affiliates.
(b) Initiate or approve accounting transactions external to the internal audit office.
(c) Direct the activities of any City of Sioux Falls employee not assigned to the city council, except to the extent such employee has been appropriately assigned to auditing teams or to otherwise assist the internal audit office.
(Ord. 16-19, passed 2-4-2019; Ord. 37-23, passed 6-13-2023)