Role of the Office of the Port Auditor (OPA)
The Office of the Port Auditor (OPA) is responsible for conducting audits in compliance with Global Internal Audit Standards, as mandated by the Board of Port Commissioners (BPC) No. 035. The Port Auditor, appointed by and reporting directly to the Board of Port Commissioners, is granted full access to all Port records, documents, systems, files, and other departmental property necessary to carry out its responsibilities.
The OPA performs four primary types of audits: financial statement audits, performance audits, tenant audits, and non-audit services (e.g., fraud, waste, and abuse hotline, data assurance, recommendation follow-ups, etc.).
The OPA also supports the Port of San Diego’s operational excellence and public transparency mission by maintaining rigorous standards and a commitment to accountability.
Mission
The mission of the OPA is to provide independent, objective assurance and advisory services to the Board of Port Commissioners and Port of San Diego Management — assisting the Board of Port Commissioners and members of the organization in accomplishing its goals and objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of control, risk management, and governance processes.
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Mark Yeilding, MBA, CIA, CGA
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Annual Audit Plan
The OPA uses a comprehensive, risk-based planning methodology to formulate an Annual Audit Plan. This includes valuable feedback from Port management and other stakeholders. The plan provides a detailed framework for executing work and allocating resources. The team assesses high-risk areas and opportunities while considering available staff resources to ensure the plan is feasible and constructive.