As required, the Office develops a new audit work plan. The process of selecting audits to include in the work plan begins with each Board of Supervisors Office, the County Executive Officer, and the Performance Audit Director identifying potential audit engagements. Each proposed engagement is then evaluated using a formal risk assessment process to quantify the relative risk of each engagement across a variety of categories such as fraud, operations, finance, and opportunity for cost savings. Following the risk assessment, the Board of Supervisors makes the final selection of audit engagements, which are then included in the Office’s audit work plan.
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