Performance Audit Practices With Umesh Dalal


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In this broadcast, Umesh Dalal, city auditor/inspector general at City of Richmond, Va., joins host Tom O’Connor to discuss Emerging Strategies for Performance Auditing and his thoughts on the barriers that internal auditors face in local government.

Dalal shares what attracted him to performance auditing and identifies three of the 12 best practices that he values the most in delivering effective performance audit services.

  1. Actively build competencies and capability in performance auditing.
  2. Establish a clear mandate for performance auditing within the audit charter.
  3. Scope audits broadly enough to support accountability for results.

These three best practices were outlined in the ACGA’s Knowledge Brief, Emerging Strategies for Performance Auditing in Major Cities.

Additionally, Dalal explains the benefits of performance auditing and why it is so important to him.

Umesh DalalUmesh Dalal, CIA, CPA, CIG, CGMA, CITP
City Auditor/Inspector General at City of Richmond, VA

Umesh Dalal has more than 36 years of auditing experience including the last 30 years in the public sector. Prior to joining the city of Richmond, he worked for the four other governments audit leadership positions. Focus of his work is to verify accountability and transparency in government. During his career, he has been involved in audits that had significant influence on government policies and processes to improve public service. In addition, he has overseen many investigations that successfully resolved fraud, waste, and abuse incidents.