Association of Local Government Auditors Contributed Documents 

 
Web AuditNet

 

Risk Assessment Template (SAS 112) (July 07) A comprehensive risk analysis template with links to AICPA guidance

Data Collection Questionnaire-Gov (May 07)

New Auditor Training Guide Draft

Performance Measures and Key Performance Indicators for Auditors

Join the AuditNet Discussion Forum Thread for Government Auditing now!

 

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 Detail Data

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

Audit Documentation Worksheet from the City of Richmond, Virginia Audit Office

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

Mississippi Office of the State Auditor Downloads include GASB 34 templates, school district audit programs and more.

Annual Auditor Independence Statement

Audit Planning & Risk Assessments

Audit Planning Memo Template from Summit County Internal Audit

Audit Risk Assessment of Departments and Programs

Audit Risk Questions  - Honolulu Legislative Auditor  

Audit Risk and Vulnerability Assessment Form from the City of Fort Worth Internal Audit Department.

Denver's Risk Assessment and Audit Plan

Audit Programs

Accounts Payable and Purchasing Audit Program Whatcom County (Word) (pdf) 

Bi-Weekly Payroll Audit Program Template from Welland, Ontario Internal Audit

Cafeteria Audit Program

Cafeteria Internal Control Questionnaire

Data Collection Questionnaire-Gov (May 07)

Data Reliability Testing Audit Program

HIPAA Security Rule Compliance Audit Program (Feb 06)

HIPAA Security Rule Compliance Survey (Feb 06)

Payroll Audit Program from City of Gainesville Internal Audit

Procurement Card Audit Program and Report from City of Gainesville Internal Audit

Workers Compensation Audit Program

Workers Compensation Administration Audit Program

Brochures

Audit Brochure Fairfax County Public Schools

Audit Brochure City of Richmond

Audit News Henrico County, Virginia

Charters

Audit Committee Charter - Toowoomba City Council (Australia)

Audit Committee Bylaws Summit County Ohio

Audit Committee Charter Sample also includes the Internal Audit Charter

Customer Satisfaction Surveys

  1. Audit Client Questionnaire Maricopa County Internal (Word) (PDF)

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

  3. Audit Customer Survey City of Orlando, Florida 

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

  5. Auditee Survey Nova Scotia 

  6. Audit Satisfaction Survey BCAA  (Excel) (pdf) 

  7. Customer Satisfaction Survey Clark County  (Word) (PDF)

  8. Customer Survey Development Corporation for Israel 

  9. Customer Survey Richmond, Virginia (PDF)

  10.  Internal Assurance Feedback Liberty Property Trust Form Word (pdf)

  11. Post Audit Survey Multnomah County  Word (PDF)

  12. Post-Audit Review Survey Treasury Department of Western Australia 

  13. Quality Questionnaire Portsmouth Hospital Internal Audit (Word) (pdf)

  14. Sample Questionnaire Murdoch University 

  15. Sample Questionnnaire from Slemo Warigon

  16. Sample Audit Survey

And more:

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

City Auditor Salaries (Survey by Mark Funkhouser) Microsoft Excel Icon - Consolidated

Fairfax County Audit Office Survey of the 50 Largest Local Government Audit Offices

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 Risk Assessment RFP - Tampa, Florida

 IT PeopleSoft RFP - Frederick County, MD

IT Security RFP - Fort Worth, TX

Miscellaneous

Building Permit Process – Calgary, Alberta Canada

Performance Budgeting PowerPoint Presentation

Position Descriptions