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County of Hawai’i Office of the Legislative Auditor December 1 2 , 2013 Page 2 corrective action.” While the OLA performed certa in QCS review procedures after the completion of each audit, it had not addressed these Standards in it policies and procedures or performed the required annual summary evaluation. We recommend that the Office of the Legislative Auditor establish procedur es to identify any systemic issues in it quality control system and to annually analyze and summarize the results of it s monitoring process. During our review, the Office of the Legislative Auditor revised it policies and procedures to address these Stand ards. GAS 3.76 requires that professional competence be maintained through continuing professional education. At a minimum, “each auditor performing work in accordance with GAGAS should complete, every 2 years, at least 24 hours of CPE that directly rela tes to government auditing” and “an additional 56 hours of CPE (for a total of 80 hours of CPE in every 2 - year period) that enhances the auditor’s professional proficiency to perform audits.” The GAO’s Guidance on GAGAS Requirements for Continuing Profess ional Education states that documentation should be maintained by the audit organization supporting completion of the required training. The guidance also provides examples of programs and activities and subjects and topics that qualify and do not qualify as acceptable continuing professional education. Finally, the guidance provides a two - month window following the 2 - year reporting period to make up any deficiencies with respect to the required number of CPE hours. The OLA did not maintain adequate supp ort for the completion of the required training; certain training claimed as part of the 24 - hour and 80 - hour requirements did not qualify as continuing professional education; and a deficiency to the 80 - hour requirement was made up after the two - month wind ow had lapsed. We recommend the Office of the Legislative Auditor maintain the required evidence supporting the completion of required training and adhere to the GAO’s supplemental guidance with respect to the programs and activities and subjects and topi cs that qualify and do not qualify as acceptable continuing professional education. Any deficiencies in the requirements should be made up within 2 months of the reporting period. GAS 6.51 requires “a written audit plan for each audit.” Of the three aud its completed during the review period, none contained a written audit plan that provided detailed audit st eps of the work to be performed. According to GAS 6.52, “a written audit plan provides an opportunity for the audit organization management to super vise audit planning and to determine whether: a. the proposed audit objectives are likely to result in a useful report; b. the audit plan adequately addresses relevant risks; c. the proposed audit scope and methodology are adequate to address the audit obj ectives; d. available evidence is likely to be sufficient and appropriate for purposes of the audit; and e. sufficient staff, supervisors and specialists with adequate collective professional competence and other resources are available to perform the audi t and to meet expected time frames for completing the work.” We recommend the Office of the Legislative Auditor prepare a n audit plan with detailed audit steps for every audit engagement performed in compliance with GAGAS. GAS 6.83 requires auditors to d ocument “supervisory review, before the audit report is issued, of the evidence that supports the findings, conclusions, and recommendation s contained in the audit report.” While the Legislative Auditor would review the working papers and continually moni tor staff progress during the engagements, s upervision was not