The Multnomah County Auditor’s Office follows the Generally Accepted Government Auditing Standards (GAGAS) established by the U.S. Government Accountability Office. These standards require a high level of independence, objectivity, sound professional judgment, independent review of audit evidence, and regular peer reviews.
Our office participates in a peer review every three years. Independent external auditors from the local government auditing community conduct the peer review. Our office participates with the Association of Local Government Auditors, which selects the team of auditors and coordinates the review. With each peer review we have been found in compliance with GAGAS.
Strong Internal Processes
We use internal control procedures to maintain the quality of our work and ensure it meets GAGAS. These controls include formal audit planning procedures, supervisory review, independent internal review of all work completed, and checking to ensure that all professional standards were met during the course of an audit.
Government auditing standards require that auditors have the skills and experience necessary to conduct their work. Auditors in our office come from a variety of backgrounds, including public policy and administration, public accounting, performance measurement, human services, and education. Each auditor has extensive knowledge of auditing methods and techniques, computer expertise, and comprehensive analytical skills, as well as experience with government organizations and functions. Auditors are required to complete at least 80 hours of training every 2 years, document their work, maintain their independence on all assignments and produce accurate, clear and convincing reports.