The following is a brief overview of the steps involved in the audit process:
Department heads are asked to participate in an entrance conference to discuss the audit steps and primary objectives of the audit, and to be introduced to the audit staff who will be conducting the review. The department head is also asked to assign a liaison to be responsible for assisting the auditors in obtaining information and to immediately communicate any significant findings.
The preliminary survey phase may involve reviewing organizational charts, state statutes, policies and procedures, information technology enhancement plans, or any other type of information that will help the auditors obtain a good understanding of the department being reviewed. This step may also include obtaining information from the department, making inquiries, or interviewing departmental personnel. At the end of the preliminary survey phase, any changes to audit objectives will be discussed with the department head.
This part of the audit usually includes tests of transactions and/or analysis to provide reasonable assurance that the audit objectives are met. Depending on the situation, the information received from the department may be confirmed by a third party. Any significant conclusions or opinions reached during this phase will be relayed to the liaison to prevent any surprises at the time of draft report issuance.
The draft report is prepared based on the findings of the audit. Generally, the auditors meet with the auditee to discuss the draft report. At this time, the auditee may present additional evidence or new information that may change a finding or cause modification of report wording. Suggestions for report improvement are also welcomed during this phase. Auditees are asked for a written response to the report, which will be included as an appendix to the final report.
Once the draft report has been finalized and the response received, the final report is issued to the auditee, Board of County Commissioners, County Manager, and other interested parties. All audit reports are also posted on the Audit Department's website.
The Clark County Audit Committee meets quarterly to review the reports issued during that period. The Audit Committee includes three members of the Board of County Commissioners and is a posted public meeting. A representative from the audited department is expected to attend the meeting to discuss actions taken by the department to correct the findings.
Audit Feedback Survey
The final phase is the audit feedback survey form. At the conclusion of each audit, a questionnaire is sent to the auditee. It includes questions on whether the audit conformed to the audit process and whether the auditee was kept informed of the status of the audit and major issues as they were developed. This is an important quality control step to help us improve our services.