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AuditNet® Audit-library::Association-of-local-government-auditors-contributed-documents 


New Auditor Training Guide

Audit Programs

  1. Data Center Server Environment-Government (March 2009)
  2. 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

  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
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.

  1. Accounts Payable and Purchasing Audit Program Whatcom County (Word) (pdf) 
  2. Capital Assets Accountability -Government (Sep 2008)
  3. Departmental Applications Testing -Government (Sep 2008)
  4. Data Collection Questionnaire-Gov (May 07)
  5. Fire Expenditures Audit -Government (Sep 2008)
  6. Grants Management Checklist -Government (Sep 2008)
  7. HIPAA Security Rule Compliance Survey (Feb 06)
  8. Internal Control Review of Selected Monetary Receipts-Government (Sep 2008)
  9. Post Implementation Review of Cashier System -Government (Sep 2008)
  10. Privacy Protection -Government (Sep 2008)
  11. Project Lifesaver and Community Partners Inc -Government (Sep 2008)

The following audit programs from the Round Rock ISD are available to subscribers! 

  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 Sample also includes the Internal Audit Charter

Customer Satisfaction Surveys

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

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

  3. 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

Audit RFP - Richmond, VA

 IT PeopleSoft RFP - Frederick County, MD

Miscellaneous

Building Permit Process – Calgary, Alberta Canada

Position Descriptions

  • Audit Position Descriptions 
  • Assistant Auditor
  • Auditor
  • Clerk
  • Director
  • Internal Auditor
  • Internal Auditor
  • Manager
  • Staff Auditor
  • Senior Internal Auditor
  • Senior Auditor