§ 2.73.140. Quality assurance reviews.

(a) The audit activities of the audit department shall be subject to quality review in accordance with applicable government auditing standards by a professional, nonpartisan objective group. A copy of the written report of this independent review shall be furnished to the county manager. This report shall be available to the public.

(b)

The quality control review shall determine compliance with government auditing standards and the quality of the audit effort and reporting, including:

(1)

General standards such as staff qualifications, due professional care, and quality assurance;

(2)

Fieldwork standards such as planning, supervision, and audit evidence; and

(3)

Reporting standards such as report content, presentation and timeliness.

(c)

The county shall enter into an agreement to reimburse the costs of the quality control review team before the review is undertaken.

(Ord. 2729 § 2 (part), 2002)