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The Audit Process

The process of conducting a performance audit of government programs in Washington County, OR.

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

Auditee Role

Management and staff participate in interviews and provide information on the audit topic.

Auditor Role

We gather background information on the program and identify criteria.

2 - Planning

Auditee Role

Managers and staff provide additional information as requested.

Auditor Role

We determine the scope and objectives of the audit.

2nd Checkpoint: Communicate scope and objectives

3 - Fieldwork

Auditee Role

Managers and staff participate in focused interviews, provide data and documents, and share reactions to initial audit findings.

Auditor Role

We analyze data and other information and compare evidence against criteria to answer the audit objective.

3rd Checkpoint: Discuss findings with management

4 - Reporting

Auditee Role

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.

Auditor Role

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

Auditee Role

Management reports on implementation of audit recommendations.

Auditor Role

We verify implementation and determine if further audit work is needed. We publish the results of the review.

6th Checkpoint: Publish follow-up review