Management and employees in the public sector are responsible for taxpayer use of public resources and should be held accountable for their use. It is vital that government exercise its power and perform its duties in compliance with law, policy, and established procedures and apply good judgment and sound management practices.
The Internal Audit program independently reviews, evaluates and reports on the financial condition, the accuracy of financial record keeping, compliance with applicable laws, policies, guidelines and procedures, and efficiency and effectiveness of operations. Internal audit reports are given to management and used to provide a dialog for constructive change.
County Internal Auditor
The County Internal Auditor is David Givans. He is appointed by the County to provide performance audits. His background is as a Certified Public Accountant and Certified Internal Auditor. He has been the County Internal Auditor since June 2002 when the County decided to start an internal audit program.
Professional Standards (Peer Review)
The Deschutes County Internal Audit Program is operated in compliance with Government Auditing Standards issued by the Comptroller General of the United States. Auditing performed in accordance with professional standards helps to assure the quality of the work product. A peer review is a review by independent auditors of the quality control system in place by the internal audit program as well as the work papers in support of audit reports issued. Deschutes County utilizes the Association of Local Government Auditors (ALGA) to perform peer reviews. The most recent peer review covered the period of July 1, 2011 through June 30, 2014. Peer reviewers gave a full compliance opinion to Deschutes County. Peer Review can be found in the Supporting Documents section toward the bottom of this page.