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1. What is a performance audit?

An independent assessment of the performance of a program or department evaluating its economy, efficiency, program effectiveness, management controls, and compliance with applicable laws and regulations.

2. What does scope mean?

The scope of an audit refers to what organization functions will be included for review as part of the audit. Internal Audit wants to maximize its resources by concentrating on specific significant areas within a department. The audit scope is determined through review of the organization’s functions, discussion with the organization's management and auditor judgments.

3. What is an audit finding?

If a significant issue is identified during the audit of a department (such as an overpayment to a vendor), the County Auditor expresses the results of its audit work as findings. Findings have certain elements, including criteria or basis for determining that a problem does exist, a condition or situation that was observed, the effect or impact of the condition, and the cause of the problem to the extent that it can be determined. Findings should result in recommendations that resolve the issue and are helpful to the policy makers, management and audited department.

4. Who receives audit reports?

Audit reports are issued to the County Legislature, County Executive, and County auditee.

5. Who does the County Auditor report to?

The County Auditor is appointed by and reports to the County Legislature. The County Charter establishes the position of the County Auditor as independent of the executive and judicial branches and directly responsible to the governing body, the County Legislature.