What types of issues do audits address?
Audits primarily address accountability and sometimes efficiency issues. The key questions auditors try to answer are: 1) are adequate records maintained, 2) were funds properly spent, and 3) were amounts properly recorded. Audit projects which conform to all audit standards account for approximately twenty-five percent of staff time. The majority of staff time is spent on other projects such as reviews, research, performance measure assessments, follow-up on unresolved audit findings, and other projects to assist Department management in improving the Departments processes.
