Audit Process

Each year the Director prepares the Audit Plan . Audits are selected through a risk analysis process to concentrate on those areas of greatest risk and opportunity for improvements. Audit topics are chosen based on potential for cost savings and service improvements. In addition, audit areas are selected based on Board of Supervisors and management requests. Audits are performed in four phases:

Survey and Research work completes the auditors understanding of the audit area and finalizes scope and objectives. The auditor may develop potential points for improvement.

Fieldwork involves the audit activities related to identifying, testing, and evaluating key controls of the functions under audit. In this phase the auditor develops adequate evidence for audit observations and recommendations.

Reporting can take several forms. It can be verbal presentation, an issue paper presented to a committee, or most often, a written audit report summarizing observations and management's responses. After agreement is reached on the observations, a final report containing the audit results and the agency management response is issued.

Followup is a periodic review with agency management to assess the progress on agreed improvements.

  

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