Association of Local Government Auditors Contributed Documents 

 

AuditNet® Internal Audit Manual Template

New Auditor Training Guide Draft

 

Brochures

Sample Audit Brochure

Audit News Henrico County, Virginia

Riverside, CA Brochure Feb. 19, 2010 Thanks Cheryl Johannes!

Florida OIG Brochure Feb. 19, 2010 Thanks Ed Jordan

 

New Audit Programs

  1. Data Center Server Environment-Government (March 2009)
  2. Electronic Fund Transfers-Government (March 2009)
    3.

 Follow-Up Audit Reports

Gainesville,  Florida Follow Up Report Format

City of Toronto Follow Up Report

Wayne County Auditor General's Office Follow Up Report

San Jose Auditor's Office Follow Up Report

 

Risk Assessment Audit Program (Dec 08) from

the Office of the City Auditor, City & County of Honolulu (thanks Maria).

 

Thanks to Henrico County, Virginia for the follow audit programs:

  1. Business Continuity, DRP, Backup Audit -Gov (Dec 08)
  2. Safety Training-Gov (Dec 08)

 

Service Level Agreement-Retail (Nov 07)

 

Understanding Internal Controls - Presentation by Cheryl Johannes, the Riverside, CA Internal Audit Manager 

Also available as a PowerPoint with Notes

 

Fraud Follies in School Districts presentation by Glenda Ostrander Director of Internal Audit
Gwinnett County Public Schools

 

School Activity Funds: An Accident Waiting to Happen Washington Post Article November 9, 2007

 

Internal Controls, Fraud Prevention, and Service Delivery presentation by  Berkeley, CA City Auditor's Office

 

APPFA Public Pension Risk Guide

 

New Auditor Training Guide Draft

 

Performance Measures and Key Performance Indicators for Auditors

 

Join the AuditNet Discussion Forum Thread for Government Auditing now!

 

Survey of 100 Largest School District Internal Auditing

 

I conducted this survey while I was working at one of the largest school districts in the U.S. I will continue to conduct this survey on an annual or biannual basis if there is enough interest.

2005 Survey of 100 Largest School District Internal Auditing Detail Data

2005 Survey of 100 Largest School District Internal Auditing Summary of Results

Comparison of Current Survey to Previous

Letter to Respondents with Results of Survey

Survey Questionnaire

Survey of 50 Largest Local Government Internal Auditing

2004 Survey of Local Government Internal Auditing

 

Oracle User ID Form *** Oracle User ID Request from Gary Martin, Henrico County Internal Audit

Electronic Working Papers (contributed by John Middleton and Bill Miller from Johnson County Kansas Audit Services Department) June 2005

  1. Electronic Workpaper System
a. Overview
b. Organization and Management of the Audit
c. Master Index File Spreadsheet
d. Electronic Workpaper Manual
e. Independence Statement
f. Quality Control Questionnaire for Planning
g. Manager Certification of Workpapers
h. Referencing Certification
i. Quality Control Questionnaire Performance Audit

Mississippi Office of the State Auditor Downloads include GASB 34 templates, school district audit programs and more.

Annual Auditor Independence Statement

Audit Planning & Risk Assessments

Audit Planning Memo Template from Summit County Internal Audit

Audit Risk Assessment of Departments and Programs

Audit Risk Questions  - Honolulu Legislative Auditor  

Audit Risk and Vulnerability Assessment Form from the City of Fort Worth Internal Audit Department.

Denver's Risk Assessment and Audit Plan

Risk Assessment Template (SAS 112) (July 07) A comprehensive risk analysis template with links to AICPA guidance

 

Audit Programs

 

The following audit programs were sent in by local government auditors.
  1. Audit Documentation Worksheet from the City of Richmond, Virginia Audit Office
  2. Accounts Payable and Purchasing Audit Program Whatcom County (Word) (pdf) 
  3. Bi-Weekly Payroll Audit Program Template from Welland, Ontario Internal Audit
  4. Cafeteria Audit Program
  5. Cafeteria Internal Control Questionnaire
  6. Capital Assets Accountability-Government (Sep 2008)
  7. Departmental Applications Testing -Government (Sep 2008)
  8. Data Collection Questionnaire-Gov (May 07)
    9.
  9. Data Reliability Testing Audit Program
  10. Fire Expenditures Audit-Government (Sep 2008)
  11. Grants Management Checklist-Government (Sep 2008)
    12.
  12. HIPAA Security Rule Compliance Audit Program-Govt (Feb 06)
  13. HIPAA Security Rule Compliance Survey (Feb 06)
  14. Internal Control Review of Selected Monetary Receipts-Government (Sep 2008)
    15.
  15. Payroll Audit Program from City of Gainesville Internal Audit
  16. Post Implementation Review of Cashier System-Government (Sep 2008)
  17. Privacy Protection-Government (Sep 2008)
    18.
  18. Procurement Card Audit Program and Report from City of Gainesville Internal Audit
  19. Project Lifesaver and Community Partners Inc-Government (Sep 2008)
    20.

  20. Timekeeping Spreadsheet
    thanks to Bob Raef from Bexar County, Texas

  21. Workers Compensation Audit Program

  22. Workers Compensation Administration Audit Program

The following audit programs from the Round Rock ISD can be found by clicking here!

  1. Accounts Payable
  2. Athletics
  3. Attendance Accounting
  4. Campus Audit - Centralized
  5. Campus Audit - Decentralized
  6. Cash Operations
  7. Construction
  8. Criminal History Background Checks
  9. Disaster Management & Recovery
  10. Discretionary Grant Compliance
  11. Dropout-Leaver Records
  12. Energy Management
  13. Fixed Assets
  14. Food Services
  15. Human Resources
  16. Long-term Debt
  17. Maintenance Operations
  18. Payroll
  19. PEIMS
  20. Print Shop and Graphic Arts
  21. Program Evaluation
  22. Purchasing
  23. Risk Management
  24. SAS 99
  25. Tax Office Operations
  26. Textbooks
  27. Travel
Charters

Audit Committee Charter - Toowoomba City Council (Australia)

Audit Committee Bylaws Summit County Ohio

Audit Committee Charter Sample also includes the Internal Audit Charter

Customer Satisfaction Surveys

  1. Audit Client Questionnaire Maricopa County Internal (Word) (PDF)

  2. Audit Client Survey and Cover Memo SURA-Jefferson LAB Internal Audit 

  3. Audit Customer Survey City of Orlando, Florida 

  4. Audit Quality Assurance Letter & Questionnaire from Denver Auditor's Office

  5. Auditee Survey Nova Scotia 

  6. Audit Satisfaction Survey BCAA  (Excel) (pdf) 

  7. Customer Satisfaction Survey Clark County  (Word) (PDF)

  8. Customer Survey Development Corporation for Israel 

  9. Customer Survey Richmond, Virginia (PDF)

  10.  Internal Assurance Feedback Liberty Property Trust Form Word (pdf)

  11. Post Audit Survey Multnomah County  Word (PDF)

  12. Post-Audit Review Survey Treasury Department of Western Australia 

  13. Quality Questionnaire Portsmouth Hospital Internal Audit (Word) (pdf)

  14. Sample Questionnaire Murdoch University 

  15. Sample Questionnnaire from Slemo Warigon

  16. Sample Audit Survey

And more:

Training

Audit Committee Awareness and Training (Appendix 3 is the terms of reference for the audit committee) from Bill Cook Edmonton, Alberta, Canada

Fraud and Internal Control for School Based Administrators

Best Practice Surveys and Benchmarking

City Auditor Salaries (Survey by Mark Funkhouser) Microsoft Excel Icon - Consolidated

Fairfax County Audit Office Survey of the 50 Largest Local Government Audit Offices

Right to Audit Clause Survey - thanks to Bill Cook for compiling the results of his survey including the language provided by the participants. This should help other local governments developing a right to audit clause.

Sample RFPs

Audit RFP - Richmond, VA

IT Risk Assessment RFP - Tampa, Florida

 IT PeopleSoft RFP - Frederick County, MD

IT Security RFP - Fort Worth, TX

Miscellaneous

Building Permit Process – Calgary, Alberta Canada

Performance Budgeting PowerPoint Presentation

Position Descriptions