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Audit Services

Phone: 913-715-1830

111 S. Cherry St., Suite 1050, Olathe, KS 66061

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Frequent Questions

Audit Services

An audit is an independent, objective review of an organization’s operations, systems or processes and records, designed to add value by improving an organization’s efficiency and effectiveness.

A performance audit is the systematic assessment of a program, function, or operation. A performance audit evaluates economy, efficiency, effectiveness, and compliance.

Audits provide an independent, objective assessment of the stewardship, performance or cost of policies, programs or operations, and are essential to government accountability to the public. The purpose of audits can vary, depending on the scope of the audit and the audit objectives.

An audit finding consists of audit results and conclusions based on appropriate analysis and evaluation.  Audit findings may be positive (e.g., "...no duplicate payments were found...") or negative (e.g., "...vendor overpayments were found..."). Findings usually result in recommendations that will assist an area to better achieve its business objectives.  There are five elements of a finding:

  • Condition:  What is the problem/issue?  What is happening?
  • Cause:  Why did the condition happen?
  • Criteria:  How do we, as auditors, know this is a problem?  What should be?
  • Effect:  Why does this condition matter? What is the impact?
  • Recommendation:  How do we solve the condition?  How do we address the cause?

The scope of an audit is the boundary of the audit and is directly tied to the audit objectives. The scope defines the subject matter that the auditors will assess and report on, such as a particular program or aspect of a program, the necessary documents or records, the period of time reviewed, and the locations that will be included.

There are 3 steps in the audit process:

(1) Planning – Audit staff assess risk, identify sources of evidence, determines audit objectives, scope, procedures, and develops an audit plan.

(2) Fieldwork – Auditors must obtain sufficient, appropriate evidence to provide a reasonable basis for findings and conclusions. To meet the standards of evidence, the fieldwork phase may include conducting interviews, testing controls, examining documents, evaluating systems, and performing observations at department work sites. Evidence obtained is documented in workpapers to support audit findings and conclusions.

(3) Reporting – Audit reports communicate the results of each completed audit to those charged with governance. Audit findings are communicated to management with a request to implement the audit recommendations. A follow-up audit may be performed at a later date to determine if management has complied with the report recommendations.

Internal control is a process, effected by an entity’s governing board, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance.

Risk is the possibility of an event or condition occurring that will have an impact on the ability of an organization to achieve its objectives.

Risk assessment involves a dynamic process for identifying and assessing risks to the achievement of objectives.

Audit reports are presented to The Board of County Commissioners and the audited entity. Reports are also available to the public on Audit Services’ web site.

Internal Audit participates in both internal and external quality assurance assessments. Internal assessments include ongoing monitoring of the performance of the internal audit activity and periodic self-assessments. External assessments are done every three years, and are conducted by a qualified, independent audit team from outside of the organization. Audit Services peer review was completed in November 2016.