Audit Plan, Standards and Governance
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 2016 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.
2019-20 Audit Plan
The 2019-20 Audit Plan
is the first of a new series of reports the Oregon Audits Division plans to release each year. The plan includes a schedule and description of audits to be conducted that year, a brief overview of the functions of the Division and the vision driving them, and an “audit horizon,” a tentative schedule of audits to be conducted in coming years. The plan covers all the audit functions of the Division, including performance, financial, and IT audits.
The annual plan is a reflection of the Secretary’s vision, including his emphasis on accountability and transparency. The plan also reflects the continuous improvement strategy of the Division, such as real-time audit concepts, the use of leading-edge audit methodologies, and a focus on measuring audit impact.
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.