What is your opinion on this statement based on the idea of describe the objectives of an audit of the effectiveness of the city's pothole repair program and what steps would you take to accomplish those objectives?

A pothole repair program audit objectives are to determine the effectiveness of the program includes numerous aspects for both routine preventive maintenance and special maintenance projects. First objective is to determine how the preventive maintenance frequency and routine of the potholes are set. The steps the auditor might take for this objective includes discussing how it is set with management, what is the industry standard pothole maintenance, what adjustments does the entity make for their pothole conditions, and are there policies and procedures in place for potholes. The next objective is to determine whether what is actually happening with potholes is in accordance with the entitys policy on preventive maintenance frequency. The steps for this objective could include reviewing documents to see if they budget for pothole maintenance or if it is included in the entitys plan, review how preventive pothole maintenance is scheduled, and sample maintenance records to see if they follow the policy. Another objective of a pothole repair program audit is to determine whether there are pothole backlogs and if so why is it happening. The steps the auditor might take is to compare the status of potholes with the plans set, if the backlogs are affecting public safety and are there any actions towards reducing backlogs. The next objective is to assess the controls for the quality of pothole maintenance. Steps the auditor could take is to review the training programs on pothole repairs, and review staffing comparing the ratio of supervisors to workers. Another objective of a pothole repair audit is to determine how emergency pothole repairs are scheduled and assess the weaknesses in their response to the non-routine repair. The steps might include identifying how management becomes aware of the need for a pothole repair, see if they keep a log of pothole complaints that have come in, procedures if they are unable to repair the pothole, review reports on effectiveness of pothole repairs, identifying the number of vehicles that are available for pothole repairs, and assessing the overall effectiveness relating to all the audit steps reviewed. The final objective of a pothole repair program is to assess the management reporting systems in regards to pothole maintenance effectiveness. The steps the auditor might take for this objective includes identifying if management receives any reports, do they have a system for obtaining feedback on the pothole repairs done, are there any laws that require reporting, do the reports enable overall assessment of the pothole repair program and do the systems provide accurate reports.