AuditNet® Audit-library::Association-of-local-government-auditors-contributed-documents
Audit Programs
- Data Center Server Environment-Government (March 2009)
- Electronic Fund Transfers-Government (March 2009)
Follow-Up Audit Reports
City of Toronto Follow Up Report
San Jose Auditor's Office Follow Up Report
Risk Assessment Audit Program from the Office of the City Auditor, City & County of Honolulu (thanks Maria).
Service Level Agreement-Retail (Nov 07)
School Activity Funds: An Accident Waiting to Happen Washington Post Article November 9, 2007
APPFA Public Pension Risk Guide
Performance Measures and Key Performance Indicators for Auditors
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 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
- 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
Audit Planning & Risk Assessments
Denver's Risk Assessment and Audit Plan
Risk Assessment Template (SAS 112) A comprehensive risk analysis template with links to AICPA guidance
Audit Programs
The following audit programs were sent in by local government auditors.
- Accounts Payable and Purchasing Audit Program Whatcom County (Word) (pdf)
- Capital Assets Accountability -Government (Sep 2008)
- Departmental Applications Testing -Government (Sep 2008)
- Data Collection Questionnaire-Gov (May 07)
- Fire Expenditures Audit -Government (Sep 2008)
- Grants Management Checklist -Government (Sep 2008)
- HIPAA Security Rule Compliance Survey (Feb 06)
- Internal Control Review of Selected Monetary Receipts-Government (Sep 2008)
- Post Implementation Review of Cashier System -Government (Sep 2008)
- Privacy Protection -Government (Sep 2008)
- Project Lifesaver and Community Partners Inc -Government (Sep 2008)
The following audit programs from the Round Rock ISD are available to subscribers!
- Accounts Payable
- Athletics
- Attendance Accounting
- Campus Audit - Centralized
- Campus Audit - Decentralized
- Cash Operations
- Construction
- Criminal History Background Checks
- Disaster Management & Recovery
- Discretionary Grant Compliance
- Dropout-Leaver Records
- Energy Management
- Fixed Assets
- Food Services
- Human Resources
- Long-term Debt
- Maintenance Operations
- Payroll
- PEIMS
- Print Shop and Graphic Arts
- Program Evaluation
- Purchasing
- Risk Management
- SAS 99
- Tax Office Operations
- Textbooks
- Travel
Charters
Audit Committee Charter Sample also includes the Internal Audit Charter
Customer Satisfaction Surveys
-
Audit Client Survey and Cover Memo SURA-Jefferson LAB Internal Audit
-
Audit Quality Assurance Letter & Questionnaire from Denver Auditor's Office
-
Post-Audit Review Survey Treasury Department of Western Australia
And more:
-
Customer Survey Example #1
-
Customer Survey Example #2
-
Customer Survey Example #3
-
Customer Survey Example #4
-
Customer Survey Example #5
-
Customer Survey Example #6
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
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
IT PeopleSoft RFP - Frederick County, MD
Miscellaneous
Building Permit Process – Calgary,
Alberta Canada
Position Descriptions