Audit Standards

The Fairfax County Internal Audit Office follows standards as set forth by the U.S. General Accounting Office in Government Auditing Standards.

Government Auditing Standards establish standards for financial and performance audits. Standards for financial and performance audits include planning, internal controls, evidence, compliance with laws and regulations, working papers, report distribution, and audit follow-up.

General standards address qualifications, independence, due professional care, and quality control.

 

Questions, Comments or Suggestions About Internal Audit's Web Site?    Please send an e-mail to COEXEC-IA@fairfaxcounty.gov