Performance

People often ask who audits the auditors? We have an answer to that. Our work follows national standards for conducting objective and independent reviews. We also receive an outside review from the Association of Local Government Auditors and report on a self-evaluation of compliance with standards each year. We also report to a Board-appointed Audit Committee that includes both public and County staff members.

Standards

Deschutes County Code 2.14 requires the Office to conduct audits according to the Government Auditing Standards issued by the Comptroller General of the United States of America. According to the Standards, they “provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services.”

Peer Review

Deschutes County Code and Government Auditing Standards require the Office of County Internal Audit to receive an outside review every three years. The outside review is conducted by a team of audit professionals who assess the design of the system of quality control and its implementation to determine conformance with Government Auditing Standards and other legal and regulatory requirements. The Office of County Internal Audit uses the Association of Local Government Auditor peer review program to conduct the review.

The County Internal Auditor shares the results of peer reviews with the County Administrator and the Audit Committee. Results are also posted on the Office website.

Internal Quality Review

In January of every year, the County Internal Auditor conducts a review of staff training and compliance with Government Auditing Standards for each audit completed in the previous calendar year. The County Auditor determines compliance with Office policies and procedures and areas for improvement. Results of the annual quality review are reported to internal audit staff and the Audit Committee at the March meeting.