Deschutes Co. Audit Program Receives High Marks

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Following a successful peer review four years ago, the Deschutes County internal auditing program has received the highest rating for compliance of its internal auditing system. The opinion provides assurance of compliance with Governmental Audit Standards issued by the Comptroller General of the United States.
The two external peer reviewers were city auditors from City of Portland, Oregon and City of Surprise, Arizona. They performed the review the week of Oct. 18 by following guidelines established by the Association of Local Government Auditors (ALGA) The goal of a peer review is to improve internal auditing practices through an independent review.
Deschutes County Internal Auditor, David Givans, CPA, CIA, is a member of ALGA, an organization of internal auditors from local governments across the country. ALGA organizes peer reviews for member organizations.
“Having external peer reviews demonstrates a commitment to providing high-quality work performed effectively,” Givans said.
ALGA peer reviewers reviewed established policies, procedures and auditing practices Givans uses in his internal audits of Deschutes County departments. The peer reviewers evaluated the independence of the County Internal Auditor position by examining how the internal audit program is organized within the structure of Deschutes County management.
The peer review team had one recommendation for the program relating to documenting inquiry as to legal proceedings in areas being audited.
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