Purpose
The Audit Department adds value to Clark County by providing independent, objective assurance and advisory services designed to improve the economy, efficiency, and effectiveness of county operations, as well as combat fraud, waste, and abuse.
Unless legal or professional standards require otherwise, Audit Department reports are provided to the public, the Board of County Commissioners, senior County management, and affected departments.
Authority
The Audit Department derives authority from Clark County Code chapter 2.73. This chapter established the Audit Department in its current form, requires the use of Government Auditing Standards, provides authority to conduct audits to the extent allowed by law of all departments, offices, boards, activities, and agencies of the county, and, finally, provides for access to records, property, and persons.
Audit Standards
As required by Clark County Code, the Audit Department conducts audits in accordance with Governmental Auditing Standards, as issued by the United States Government Accountability Office (GAO) under the authority of the Comptroller General of the United States. Government Auditing Standards address auditor independence, judgment, and competence, as well as standards for planning, conducting, and reporting on government audits. These standards are issued after an extensive deliberative process that includes public comment, as well as input from the Comptroller General's Advisory Council on Government Auditing Standards, which is comprised of auditing experts from all levels of government, the private sector, and academia.