Audit Services conducts performance audits to provide objective analysis to improve program performance and operations, reduce costs, and facilitate decision making. We conduct these performance audits in accordance with the Government Auditing Standards 2018 Revision, established by the Comptroller General of the United States.

The following outline is a summary of the Audit Process:

Planning:

• Planning
  • Identify Scope, Objectives, Methodology, Risks, Resources, and Criteria
  • Review prior audit reports (if applicable)
• Research
  • Obtain documents and data
  • Conduct interviews and perform additional research

Fieldwork: 

• Analysis
  • Perform data analysis and review qualitative information
  • Test all evidence for sufficiency, competence, and relevance
  • Identify findings and obtain supporting documentation
• Review
  • Finalize findings, including criteria, condition, effect, and cause
  • Prepare recommendations
  • Prepare final documentation of work performed

Reporting:

• Report preparation & validation
  • Articulate findings, conclusions, and recommendations
  • Verify all process and finding documentation
  • Provide audited entity with a draft report
  • Provide audited entity the opportunity to comment on findings and recommendations
• Communicate to the Board of County Commissioners (BOCC) and the public
• Provide quarterly updates to BOCC regarding the status of audit recommendations