Oregon Secretary of State

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 April 2022 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.

2024-25 Audit Plan

The 202​4-25​ Audit Plan​​​​ is an annual plan that includes a listing of all the performance, financial, and IT audits the division plans to conduct in the coming year.  The plan also details the risk assessment process used by the Audits Division in determining which agencies and programs to audit. ​

Audits Division Protocols

The Audits Division’s protocols​​  describe how we carry out our work at state agencies and outline mutual expectations that help ensure good working relationships during the course of an audit.​