The Department
of Environmental Protection's Audit Section performs independent
audits, reviews, and examinations to identify, report, and recommend
corrective action for
control deficiencies or non-compliance with laws, policies, and procedures. The Director
of Auditing coordinates the development of an audit plan which identifies the areas within
the Department scheduled for review using risk assessment tools. Both a long range
"strategic" and one year's plans are included in the Audit Plan Report.
Audits and reviews are conducted in accordance with
the International Standards for Professional Practice of Internal Auditing published by the
Institute of Internal Auditors, Inc. (IIA) and the Principles and Standards
for Offices of Inspector General published by the Association of Inspectors
General. Where appropriate, the Audit Section adheres
to the standards developed by the Comptroller General of the United States and codified in
the Government Auditing
Standards or "yellow book".
Financial and finance-related audits may be subject to the standards promulgated by the
American Institute of Certified Public Accountants (AICPA) which are commonly referred to
as Generally Accepted Auditing Principles (GAAP) and Generally Accepted Auditing Standards
(GAAS). All audit reports issued by the Audit Section contain a statement that the audit
was conducted pursuant to the appropriate standards. These reports of findings are
prepared and distributed to the Secretary of the Department, Office of the Auditor
General, and applicable departmental management.
Audit Links:
