How are units selected for audit?

November 3, 2023

The IG, in coordination with the Audit Committee, develops an annual work plan based on an assessment of relative risks, that identifies areas and processes to be reviewed. In developing the work plan, the IG takes into consideration requests from the planning boards, commissioners, Commission employees, elected officials and members of the public.  The IG has final authority on the completion of work assignments.

 To assist in this process, each year, the OIG performs a comprehensive risk assessment. With input from Commission management and key stakeholders, audit risk areas, such as purchase card processes, information systems or facilities are identified. The OIG then decides which areas to audit based on the results of the assessment and the audit resources available.