Annual Audit Plan FY 2021-2022 - Laserfiche WebLink

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Audit Plan—Fiscal Year 2021-2022 Vision Statement Our vision is to enhance County government by leveraging new and emerging technology and evolving the control environment at the speed of business, to provide reasonable assurance that public resources and services are receiving the adequate stewardship they deserve. Mission Statement It is our mission to serve the Council and citizens of Hawaii County by promoting accountability, fiscal integrity, and openness in local government. Through performance and/or financial audits of County agencies and programs, the Office of the County Auditor examines the use of public funds, evaluates operations and activities, and provides findings and recommendations to elected officials and citizens in an objective manner. Our work is intended to assist County government in its management of public resources, delivery of public services and stewardship of public trust. Audit Objectives We achieve our mission by pursing the following audit objectives: Determine the effectiveness and efficiency of organizations accomplishing their mission and identify opportunities for cost savings and revenue enhancements. Evaluate adequacy and compliance of internal controls, policies and procedures, systems, and processes. Evaluate proper accounting and safeguarding of County owned assets. • Cause to conduct reviews of the accuracy of financial and operating transactions. • Confirm compliance with local, state, and federal laws and regulations. Proactively identify and investigate reported fraud, theft, waste, abuse, etc. and recommend controls to prevent and detect such occurrences. Determine the effectiveness and efficiency of County programs being administered and resources being utilized. Follow-up, review and evaluate previously conducted audits to ensure management actions are achieving satisfactory solutions of all significant issues. 2