Standards and Protocols

Government Auditing Standards

By statute, the Audits Division conducts its work in compliance with the Government Auditing Standards, developed by the U.S. Government Accountability Office. These standards are developed by and for government auditors to ensure quality work is performed in the public interest. The introduction states:

"Legislators, government officials, and the public need to know whether (1) government manages public resources and uses its authority properly and in compliance with laws and regulations; (2) government programs are achieving their objectives and desired outcomes; (3) government services are provided effectively, efficiently, economically, ethically, and equitably; and (4) government managers are held accountable for their use of public resources.”

Peer Review Opinion

Government auditing standards require an external review every three years to determine whether an agency conducts high-quality audit work. The reviews are performed by representatives of the National State Auditors Association. The 2013 team consisted of auditors from Colorado, North Dakota, Missouri (2), North Carolina and Ohio.

The team selected a sample of audit reports issued since March 2012, and reviewed policies and procedures, as well as audit documentation while on site. They studied the Audits Division’s system of quality control to determine if it has been suitably designed, and complied with, to provide reasonable assurance that the audits follow government auditing standards.

The review team reported to the Secretary of State that the Audits Division met all the requirements of the government auditing standards. The Audits Division has successfully undergone these external reviews for the past 20 years.

Read the 2013 Peer Review Letter

Audits Division Protocols

The Audits Division developed protocols intended to enhance its working relationship with agencies by building on practices that have proven successful in the past. The protocols describe how the Audits Division carries out its work at agencies and mutual expectations during the course of an audit.

Read the Audits Division Protocols