A performance audit is an independent examination of how the government is operating. The audit process has five phases, which are described below:
1 - Audit Survey
1st Checkpoint: Initiation meeting
Management and staff participate in interviews and provide information on the audit topic.
We gather background information on the program and identify criteria.
2 - Planning
Managers and staff provide additional information as requested.
We determine the scope and objectives of the audit.
2nd Checkpoint: Communicate scope and objectives
3 - Fieldwork
Managers and staff participate in focused interviews, provide data and documents, and share reactions to initial audit findings.
We analyze data and other information and compare evidence against criteria to answer the audit objective.
3rd Checkpoint: Discuss findings with management
4 - Reporting
Management reviews the audit draft for factual accuracy and provides evidence to support changes.
The County Administrator's Office writes a response letter to the audit.
We draft a report of audit results and recommendations and verify against audit evidence.
We share the final product and the County Administrator's response with the public. We also present the report to the Board of Commissioners.
4th Checkpoint: Review Working Draft with management
5th Checkpoint: Report Publication
5 - Follow-up
Management reports on implementation of audit recommendations.
We verify implementation and determine if further audit work is needed. We publish the results of the review.
6th Checkpoint: Publish follow-up review