About Us
We conduct performance audits. The U.S. Government Accountability Office defines performance auditing as an “objective analysis to help management improve program performance, reduce costs, initiate corrective action, and contribute to public accountability.” Performance audits can address finances but can also focus on other operational areas.
We also administer the contract for the County outside financial auditors. These contract auditors review annual financial reports prepared by the Deschutes County Finance Department to certify that they accurately reflect the County’s financial position. Annual Comprehensive Financial Reports are available on the Deschutes County Finance Department website.
Audit Plan
The Office develops a biennial work plan based on input from the Audit Committee, County staff, and other stakeholders. Fiscal Year 2024 and 2025 Audit Plan.
Staff
Elizabeth Pape has been the Deschutes County Internal Auditor since August 2023. She previously served as a performance auditor for the City of Portland and a program evaluator for the New Orleans Office of Inspector General. She holds a Masters of Urban and Regional Planning from Portland State University and a Bachelors in Anthropology from American University. She holds a Certificate of Internal Audit from the Institute of Internal Auditors and Certificate in Advanced Studies in Evaluation from Claremont University and is also a Certified Fraud Examiner by the Association of Certified Fraud Examiners.
Aaron Kay has been a Performance Auditor at Deschutes County since March 2022. His professional journey involves thorough examinations of government programs, contributing to the efficiency and effectiveness of County processes. Beyond auditing, Aaron leads a fulfilling life as a volunteer baseball coach, actively engaging with the local community to mentor young athletes and instill principles of teamwork and sportsmanship. An avid mountain climber, Aaron conquers challenging peaks, reflecting his determination and resilience. Balancing precision in auditing with coaching camaraderie and the journey of big mountain climbing, Aaron Kay exemplifies a well-rounded individual with diverse skills and experiences.
Independence
The ability of audit organizations to perform work and report results objectively can be affected by placement within and the structure of the government entity being audited. Auditors must feel free to report findings according to evidence free from pressure to hide or minimize findings that may be politically inconvenient. The Office of County Internal Audit is organizationally independent because it:
- is accountable to the audit committee and the Board of County Commissioners;
- reports results to the Board of County Commissioners;
- is located organizationally outside the staff or line management function of units under audit;
- has access to the Board of County Commissioners, and;
- is sufficiently removed from pressures to conduct audits and report findings, opinions, and conclusions objectively without fear of reprisal.
Auditors also evaluate and report on their personal independence relative to each project.
Audit Code
The Office of Internal Audit is governed by Deschutes County Code 2.14. The Code includes the Office’s scope of work, qualifications for the County Internal Auditor, funding, reporting, record keeping, and quality assurance processes. Importantly, the Code guarantees the independence of the Office and access to County employees, records, and property. Section 2.15 of the Code sets requirements for the Audit Committee.
The Audit Process
Our audits follow a standard process including planning, fieldwork, reporting, and follow-up. We involve management and staff in every stage in our process to take advantage of their expertise to ensure that our findings and recommendations are reliable, relevant, and actionable. More details about the audit process are available in What to Expect from a Performance Audit.
