Audit Process

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.

Outline of the performance audit process

    Planning & Documentation
  • Identify Scope, Objectives, Methodology, Risks, Resources, and Standards
  • Establish formal process documentation and supervision protocols for audit
    Information Gathering
  • Obtain documents and data
  • Conduct interviews and perform additional research
    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(How to make the “What Is” into “What Should Be”)
  • Prepare final documentation of work performed
    Report Preparation & Validation
  • Articulate findings, conclusions, and recommendations
  • Verify all process and finding documentation
  • Provide audited entity with a Preliminary Draft Report
  • Provide audited entity the opportunity to comment on findings and recommendations (Fact Review Meeting)
    Communication to Board, CEO, and the Public
  • Provide the Board of Supervisors and the CEO with a Final Draft Report
  • Place Final Report on public agenda
    Monitoring & Follow-Up
  • Provide support to Board, CEO, and/or audited entity, as needed, in monitoring the progress of audit recommendation implementation (e.g., participation in subcommittees)
  • Conduct follow-up audit (1-2 years after audit)