Who performs audits?
There are a variety of offices that perform audits or reviews of BRIA programs, including auditors hired by the provider as required by the BRIA contract, OTDA’s Internal Audit group, and the Office of the State Comptroller. Providers may also be audited or reviewed by local government audit offices, the Welfare Inspector General, and the Office of Refugee Resettlement as well.
External auditors are independent of the entities they audit. They are typically CPA firms or organizationally independent auditors e.g. Office of the Public Auditor. External auditors are used to perform the annual audit of a government’s financial statements. Internal auditors are employed by the entities they audit and report to management. Although they are classified as internal, they are still expected to maintain a degree of independence pursuant to fulfilling their responsibilities as auditors.
