Frequently Asked Questions

To whom does the County Performance Auditor report?

The County Performance Auditor is appointed by the Board of County Commissioners
and reports to it.

What kinds of audits does the County Performance Auditor’s Office conduct?

The Office conducts performance audits not financial audits. Performance audits
provide information on whether programs are achieving their outcomes; services are
provided effectively and efficiently; and to ensure legal requirements are met.

Where do audit topics originate?

The Office identifies and prioritizes potential audit projects using a risk-based process to
identify program areas that are high risk and high impact.

How are audits conducted?

The Office conducts a risk-based process to determine the focus of each audit and then
conducts research and analysis on the topic. The Auditor’s Office identifies risk areas,
develops findings, and then makes recommendations.

Are audits made public?

Audit reports will be made available to the public. However, work papers are exempt
from disclosure until the County Performance Auditor issues a final audit report, as
stated in the Oregon Revised Statute regarding Public Records (ORS 192.501). Completed performance audits
will be presented to the Performance Audit Committee and the Board of County Commissioners.