Audit Standards and Protocols
Government Auditing Standards
By statute, the Oregon Audits Division conducts audit work in compliance with Government Auditing Standards developed by the U.S. Government Accountability Office. Standards are developed by and for government auditors to ensure quality work is performed in the public interest. These audit standards contain requirements and guidance to assist auditors in objectively acquiring and evaluating sufficient, appropriate evidence as well as reporting the results.
Peer Review Opinion
Government auditing standards require an external review every three years to determine whether an audit organization’s system of quality control ensures compliance with professional auditing standards. The Audits Division contracts with the National State Auditor Association to perform this review.
The latest review (PDF) was conducted in May 2013 and was performed by a team of auditors from other state audit organizations. The team reviewed the Audits Division’s system of quality control. They concluded our quality control was suitably designed and applied, providing reasonable assurance that our audits conform with government auditing standards.
The Audits Division has successfully undergone these external reviews for the past 20 years.
Audits Division Protocols
The Audits Division’s protocols (PDF) describe how we carry out audit work at state agencies and outline mutual expectations that help ensure good working relationships during the course of an audit.