Meeting Professional Audit Standards
As your County Auditor, I follow professional auditing standards that help ensure auditors have the competence, integrity, objectively and independence necessary to plan conduct and report their work. Users of audits conducted according to these standards can have confidence that the work is objective and credible. When evidence is acquired and evaluated according to professional audit standards, an auditor's conclusions and recommendations are more likely to result in improved government management, decision making, oversight and accountability.
Professional audit standards provide general guidance in the areas of maintaining independence, using professional judgement, ensuring that auditors are competent to perform audits, and developing procedures to sustain the quality of work produced. The standards specifically require continuing professional education for all auditors and periodic external reviews of the Auditor's Office operations.
Peer Review (Who audits the Auditor?)
Professional auditing standards require that the policies, procedures and practices of the Washington County Auditor's Office be reviewed periodically by other auditors to ensure compliance with professional standards. I intend to complete such a peer review before the end of my first term of office in January 2015. The results of that review, together with my response to the peer reviewers' recommendations will be reported to the Board of County Commissioners and to the citizens of Washington County.
Watch this space for the results of the first peer review of the Washington County Auditor's Office since it was established in 1981.