Accountability and Fraud Prevention
The Auditor's Office performs accountability audits of state agencies and local governments. The purpose of these audits is twofold. First, entities are audited to obtain reasonable assurance that they have adhered to applicable state laws and regulations. Additionally, records are audited to ensure public funds are accounted for and controls are in place to protect public resources from misappropriation and misuse.
internal control questionnaires
The following internal control questionnaires may be helpful to management in assessing the design and effectiveness of internal controls. Questionnaires are designed for large or mid-size governments. To learn more about internal controls, refer to the Internal Control Guidebook.
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Best practices
This page contains best practices which identify specific policies and procedures to improve government management. A number of organizations have identified and collected these practices. It is important to understand differences in organizations’ size and complexity before adopting wholesale changes designed to emulate those of a leading organization. Partial implementation is encouraged as progress toward a recognized goal.
SAO Performance Audits - The State Auditor’s Office conducts performance audits under the authority of Initiative 900 which was approved by Washington voters in 2005. Specifically, the law identifies nine elements that are to be considered within the scope of each performance audit. One of these elements is the identification of best practices. What follows are examples of such best practices:
GFOA Best Practices - The Government Financial Officers Association (GFOA) maintains a list of best practices which identify specific policies and procedures to improve government management. Over 150 best practices and advisories are listed, with more added or updated every year, including:
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Resources
Audit results for the past five years by type, by recommendation category, and by government areas of common risks and the importance of having adequate preventive policies and controls in place.
Preventing and Detecting Fraud in your Organization - This document lists red flags and ways to prevent and detect fraud.
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UseFul links
The Municipal Research and Services Center (MRSC) - MRSC is a private, non-profit organization based in Seattle, Washington. Its mission is to promote excellence in Washington local government through professional consultation, research and information services. MRSC's comprehensive Web site contains a weatlth of valuable and relevant information, including:
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