Salt Lake County Auditor
Candidate Comparison

A side-by-side look at credentials, experience, and track record.

Chris Harding

Republican · Incumbent Auditor

Chris Harding Campaign Sign

Ali Cloward

Democrat · Private Sector

Ali Cloward Campaign Sign

Professional Credentials

Credential Chris Harding Ali Cloward
Certified Public Accountant (CPA) ✓ Licensed May 2009 — 17+ years active ✗ Not a CPA
Certified Internal Auditor (CIA) ✓ Certified February 2012 — 14+ years active ~ Certified May 2025 — approximately 1 year active
Certified Fraud Examiner (CFE) ✓ Certified May 2011 — 15+ years active ✗ Not a CFE
DoD Financial Management Certification ✓ Level II — June 2015 ✗ None listed
Graduate Degree ✓ MBA — Weber State University ✓ MS Accounting — University of Utah
Undergraduate Degree ✓ BS Accounting — University of Utah ✓ BS Accounting — University of Utah
Total Professional Certifications 4 — CPA (2009), CFE (2011), CIA (2012), DoD FM II (2015) 1 — CIA only (obtained May 2025)

Experience

Category Chris Harding Ali Cloward
Years of Auditing Experience ✓ 20+ years 15+ years
Serving as Salt Lake County Auditor ✓ Since February 2022 ✗ Never served
Government Auditing Experience ✓ IRS, U.S. Army, and local government ✗ Private sector / national firm only
Federal Auditing Experience ✓ Defense Contract Audit Agency (DCAA), Defense Contract Management Agency (DCMA), Internal Revenue Service (IRS), and Dugway Proving Ground ✗ None listed
Local Government Auditing ✓ County Auditing Experience, School District Auditing Experience, and City Auditing Experience ✗ No public sector experience listed

Independence (an auditor's freedom from relationships or interests that could compromise objective, impartial audits)

Category Chris Harding Ali Cloward
Threats to Independence
(As defined by GAGAS / Yellow Book standards) 		✓ None ✗ Three threats: Self-Interest, Undue Influence, and Familiarity
(Accepts campaign contributions from those she will potentially audit)

Yellow Book (GAGAS) Auditing & Peer Review

Category Chris Harding Ali Cloward
GAGAS / Yellow Book Auditing
(Required by Utah statute for the SL County Auditor's Office) 		✓ Conducting GAGAS-compliant audits since May 2008 — 18+ years of experience ✗ No GAGAS / Yellow Book experience listed. Private-sector auditing does not follow these standards.
Peer Review Experience
(Required to validate an audit office meets professional standards) 		✓ Has served as both a peer review team member and a peer review team leader on numerous peer reviews ✗ No peer review experience listed
Led Office Through External Peer Review ✓ Directed the Salt Lake County Auditor's Office through its first-ever external peer review (ALGA) — earned a "Pass" rating confirming audits are conducted correctly, independently, and to professional standards N/A — has not held office
Understanding of Statutory Auditing Requirements ✓ Deep, hands-on understanding of Utah statute requirements governing the County Auditor's Office, including mandatory GAGAS compliance ✗ No government auditing background — would face a steep learning curve on statutory obligations

Track Record in Office

Achievement Chris Harding Ali Cloward
Independent Peer Review — "Pass" Rating ✓ Earned "pass" from the Association for Local Government Auditors (ALGA) — first peer review ever conducted for this office N/A — has not held office
Audits Identifying Fraud, Waste & Abuse ✓ Numerous audits issued protecting taxpayer dollars and driving reform N/A — has not held office
Led & Built a High-Performing Audit Team ✓ Professionalized and expanded the office since 2022 N/A — has not held office
Advocated for Stronger Auditing Standards ✓ At both county and state levels N/A — no public record
Audit Legislation Passed ✓ Worked with the Utah Legislature in two separate sessions with bipartisan support:
2023 — HB 358 — Required the SL County Auditor's Office to conduct audits to Yellow Book (GAGAS) standards
2025 — HB 235 — Required specific professional credentials to run for SL County Auditor		 ✗ None listed
Utah Association of CPAs Engagement ✓ Worked with UACPA to improve office standards ✗ None listed

(Chris is the only candidate for Auditor who has performed the types of audits required by state statute — Utah Code § 17-69-301(4) requires the Salt Lake County Auditor to conduct audits in accordance with Generally Accepted Government Auditing Standards, also known as GAGAS or the Yellow Book.)

50+
Audits Completed
900+
Recommendations Issued

During Chris Harding's 4+ years as Salt Lake County Auditor

View the Live Audit Recommendations Dashboard →

Community Ties

Category Chris Harding Ali Cloward
Salt Lake County Resident ✓ 24+ years — South Jordan, Utah ✓ Grew up here
Party Affiliation Republican Democrat

Paid for by Chris for Salt Lake County Auditor  ·  Sources: chris4auditor.com and aliforauditor.com

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  • Chris Harding
    published this page 2026-06-20 11:46:58 -0600