Performance Audit Practices With Lyndon Remais


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In this broadcast, Lyndon Remias, city auditor for the City of Virginia Beach, Va., joins host Ron Foster to discuss Emerging Strategies for Performance Auditing and his thoughts on the barriers that internal auditors face in local government.

Remias shares some of the traits the Virginia Beach audit department has developed to be recognized as a leader in the performance auditing field. He also identifies three of the 12 best practices he believes are most important in the field of performance auditing.

  1. Establish a clear mandate for performance auditing within the audit charter.
  2. Establish a formal audit committee with terms of reference or a charter.
  3. Build understanding and support for the audit function and the performance audit function.

Lastly, Remias offers some suggestions to internal audit activities that are encountering some of the barriers to performance auditing and the fundamental elements that should be in place to help overcome these barriers.

Lyndon RemiasLyndon Remias, CIA, CPA, CRMA
City Auditor for the City of Virginia Beach, VA

Lyndon Remias has more than 25 years of public, private, and governmental auditing experience and was appointed by the Virginia Beach City Council in 2008 as the city's first appointed city auditor. Remias has also been a leader in the internal auditing profession, having served in leadership roles at the local, district, and regional levels for The IIA.