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b�yctAro� <br />r �* <br />r Association of Local Government Auditors <br />March 2, 2023 <br />Tyler J. Benner, County Auditor <br />County of Hawai'i <br />Office of the County Auditor <br />120 Pauahi Street, Suite 309 <br />Hilo, HI 96720 <br />Dear Mr. Benner <br />We have completed a peer review of the county of Hawai'i Office of the County Auditor for the <br />period July 1, 2019, through June 30, 2022. In accordance with generally accepted government <br />auditing standards peer review requirements, we followed the standards and guidelines contained <br />in the Peer Review Guide published by the Association of Local Government Auditors (ALGA). <br />We reviewed the internal quality control system of your audit organization and conducted tests in <br />order to determine whether your internal quality control system was adequately designed and <br />operating effectively to provide reasonable assurance of compliance with Government Auditing <br />Standards issued by the Comptroller General of the United States and applicable legal and <br />regulatory requirements. Our procedures included: <br />• Reviewing the audit organization's written policies and procedures. <br />• Reviewing internal monitoring procedures. <br />• Reviewing a sample of audit and working papers. <br />• Reviewing documents related to independence, training, and development of auditing staff. <br />• Interviewing auditing staff and management to assess their understanding of, and <br />compliance with, relevant quality control policies and procedures. <br />Due to variances in individual performance and judgment, compliance does not imply adherence <br />to standards in every case but does imply adherence in most situations. Organizations can receive <br />a rating of pass, pass with deficiencies, or fail. The County of Hawai'i office of the County Auditor <br />has received a rating of pass. <br />Further, based on the results of our review, it is our opinion that the County of Hawai'i office of the <br />County Auditor's internal quality control system was adequately designed and operating effectively <br />to provide reasonable assurance of compliance with Government Auditing Standards and <br />applicable legal and regulatory requirements for audits during July 1, 2019, through June 30, 2022. <br />Sincerely, <br />WL <br />vor L. illiams, CPA, CIGA <br />Office of Internal Audit <br />Florida International University <br />Jennifer An, CPA, CFE <br />Los Angeles Police Department -- Audit Division <br />City of Los Angeles <br />