Two-Year Audit Plan

Lane County Performance Auditor

Approved Audit Plan

Two-year planning (through 2018)

Carryover work in process

Timing

Area/Audit Description

In process

 

  1. Behavioral Health Audit (Health and Human Services) [estimated completion October 2016]

 

 

Approved projects moving forward (by calendar year)

Timing

Area/Audit Description

2016 Late

  1. Procurement Audit (Multi-department) [approx. 4 months]

Determine whether the county’s procurement practices are aligned with county policy and government procurement best practices. The scope could include both competitive bid processes and purchase card usage.

2017 Early

  1. Road Maintenance Audit (Public Works) [approx. 4 month]

Evaluate the pavement condition index over time. Determine the method for analyzing pavement condition and prioritizing preventative maintenance. Evaluate monitoring controls over road building projects to ensure roads are built according to quality construction standards.

2017 Flex

  1. Cash Controls Audit (Multi-department) [approx. 3 months]

Evaluate the effectiveness and adequacy of internal controls over cash receipts and collections.

2017 Flex

  1. Sheriff’s Office Audit – topic to be determined [approx. 5 months]

Conduct a more in depth risk assessment of the Sheriff’s Office to identify the specific audit area.

Option

Police evidence - Determine if property and evidence storage areas are adequately secured and Monitored [~3 months]

 

2017 Flex

  1. Internal Control Training (Non-audit project) [< 1 month]

This training would provide a refresher for some managers and supervisors or may be new information for newer supervisors and managers on how to build effective systems of internal control to achieve program and department objectives.

2018 Tentative

  1. Information System Security Risk Assessment (Information Services) [Contract audit]

Identify any information security risks or weaknesses. Determine if IS programs are following best practices aligned with COBIT or other IS framework.

2018 Tentative

  1. Financial Indicators Audit for Fiscal Year 2017 (County Administration)[approx. 3 months]

Provide residents and public officials with information on the short and long-term financial health of Lane County Government.

2018

Tentative

  1. Recruitment & Retention Audit (Human Resources) [approx. 4 months]

Determine the effectiveness of recruitment outreach efforts toward increasing the number and diversity of applicants for county positions. Evaluate recruitment processes and cycle times. Evaluate long-term workforce planning and retention efforts.

2018 Tentative

  1. Land Management Audit (Public Works) [approx. 4 months]

Evaluate the effectiveness of recent process improvement measures, and determine controls and monitoring over permit process cycle times, and customer service. Determine the program’s ability to anticipate and react to increases or decreases in the workload due to changes in the construction economy.

2018 Tentative

  1. Performance Management Training (Non-audit project) [< 1 month]

Different from employee performance evaluation or appraisal, performance management in this context is a framework for improving organizational effectiveness by using performance information to help make better decisions.