HomeMy WebLinkAbout2022 Peer ReviewLn
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Control eview
orthe County of Hawaii Office of
the County Auditor
Conducted in accordance with guidelines of the
Association of Local Government
Auditors
for the period July 1, 2019, through June 30, 2022
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r Association of Local Government Auditors
March 2, 2023
Tyler J. Benner, County Auditor
County of Hawai'i
Office of the County Auditor
120 Pauahi Street, Suite 309
Hilo, HI 96720
Dear Mr. Benner
We have completed a peer review of the county of Hawai'i Office of the County Auditor for the
period July 1, 2019, through June 30, 2022. In accordance with generally accepted government
auditing standards peer review requirements, we followed the standards and guidelines contained
in the Peer Review Guide published by the Association of Local Government Auditors (ALGA).
We reviewed the internal quality control system of your audit organization and conducted tests in
order to determine whether your internal quality control system was adequately designed and
operating effectively to provide reasonable assurance of compliance with Government Auditing
Standards issued by the Comptroller General of the United States and applicable legal and
regulatory requirements. Our procedures included:
• Reviewing the audit organization's written policies and procedures.
• Reviewing internal monitoring procedures.
• Reviewing a sample of audit and working papers.
• Reviewing documents related to independence, training, and development of auditing staff.
• Interviewing auditing staff and management to assess their understanding of, and
compliance with, relevant quality control policies and procedures.
Due to variances in individual performance and judgment, compliance does not imply adherence
to standards in every case but does imply adherence in most situations. Organizations can receive
a rating of pass, pass with deficiencies, or fail. The County of Hawai'i office of the County Auditor
has received a rating of pass.
Further, based on the results of our review, it is our opinion that the County of Hawai'i office of the
County Auditor's internal quality control system was adequately designed and operating effectively
to provide reasonable assurance of compliance with Government Auditing Standards and
applicable legal and regulatory requirements for audits during July 1, 2019, through June 30, 2022.
Sincerely,
WL
vor L. illiams, CPA, CIGA
Office of Internal Audit
Florida International University
Jennifer An, CPA, CFE
Los Angeles Police Department -- Audit Division
City of Los Angeles
/. -66eil Ile'r
County Auditor
County of Hawaii
Office of the County Auditor
Ph 808.961.8386
Trevor Williams, Chief Audit Executive
Office of Internal Audit
11555 SW 17th Street, CSC 446
Miami, Florida 33199-0001
March 2, 2023
Aloha, Mr. Williams and Ms. An,
County of Hawaii
Office of the County Auditor
120 Pauahi St., 309
Hilo, HI 96720
F 808.961.8905
www.hawaiicounty.gov
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would like to take the opportunity to thank the peer review team for their diligent review of our internal
quality control system while demonstrating exceptional knowledge and professionalism throughout the
process. We want to thank the Association of Local Government Auditors (ALGA) for their logistics support
of the team.
We are pleased that your review concluded that for July 1, 2019, through June 30, 2022, the County of
Hawaii's Internal Control system was adequately designed and operating effectively to provide reasonable
assurance of compliance with Generally Accepted Auditing Standards. Additionally, we appreciate the
constructive comments and supportive feedback that you were able to offer during our evaluation. We will
share your peer review results with the Hawaii County Council and make them available on our public
website.
We appreciate the peer review team's willingness to interrupt their busy schedule to conduct this review
and the opportunity to share and exchange ideas to advance the office.
Mahalo,
f..
County Auditor
County of Hawaii
cc. Jenifer An, Internal Auditor, Los Angeles Police Department
Trevor Williams, Chief Audit Executive, Florida International University
Paul Geib, Performance Audit Manager, Milwaukee Public Schools
Hawaii County is an Equal Opportunity Provider and Employer