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Internal Audit

What We Do

Internal Audit is designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

The division performs a variety of services, including: operational, financial, IT audits; investigations; research projects; consulting activities; and process reviews. These services are divided into two main categories: assurance services and consulting services.

Assurance services include financial, compliance, information technology, and operational audit engagements, as well as investigations. 

Audits seek to provide reasonable assurance that internal controls are functioning to properly ensure the safeguarding of assets, efficiency and effectiveness of operations, reliability of financial operating information, and compliance with policies, regulations, rules, and laws.

To request an audit use this Audit Request Form and submit via email or hardcopy to Internal Audit.

Consulting services include advice, facilitation, training, and analysis activities. 

These activities are performed at the request of management and provide advisory‐related services and are intended to add value and improve governance, risk management, and control processes.

Department Directors and Charter Officials may request consulting services by completing a Consulting Request Form and submitting it via email or hardcopy to Internal Audit.


The responsibility for auditing is established by:

Sections 5 and 6, Article VI, City Charter

Administrative Regulation No. 047.A001.0300 outlines broad internal procedures for the audit process.

Resolution 17R-2709 - Internal Audit Charter defines the Internal Audit Department's authority and responsibilities.


To provide assurance that the City of Sarasota's Internal Audit Department operates at a high professional level, the division follows the guidance of:

Audit Staff

The Internal Audit Division reports directly to the City Auditor and Clerk, who is appointed by the City Commission.  The audit staff is made up of three positions: Audit Manager and Senior Internal Auditor (2). The Internal Auditors' contact information follows:

D. Edward Daugherty, CPA
Manager, Internal Audit
Telephone: (941) 954-4135

Mark Sulloway
Senior Internal Auditor
Telephone: (941) 954-2674

Hayden Gaston
Senior Internal Auditor
Telephone: (941) -926-6342


To ensure independence and objectivity, Internal Audit has no routine operational or management duties, other than auditing.

Staff is encouraged to obtain professional certifications offered by auditing organizations to enhance auditor knowledge and provide credibility and integrity to the City’s audit program.

Internal Auditors are members of the following professional organizations:

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