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
was conducted in May 2019 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 second annual audit plan issued during Secretary
Richardson’s term, publicly released from the Oregon Audits Division. The plan
includes a listing of the performance, IT, and financial audits the division
plans to conduct in the coming year, as well as descriptions of the Audits
Division’s functions, capabilities, and audit strategy. The plan is a
foundational document and reflects the Audits Division’s citizen-centric focus.
This year’s audit plan builds upon the success of last
year’s plan, including a more robust recommendation follow-up program,
cybersecurity assessments, continuous improvement efforts around data
analytics, and audits that cover a broad range of state programs and agencies.
Audits Division Protocols
The Audits Division’s protocols
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.