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<br />I <br /> <br />I <br /> <br />1 <br />I <br /> <br />Accordance with OMB Circular A-133" The changes were effective May 1, 2004 and were <br />partially implemented on some audits but some audits were released with the former allowable <br />language. <br /> <br />I <br /> <br />Recommendation - The North Dakota Office of State Auditor should carefully review all reports <br />for compliance with required language, especially during a time of changing standards. <br /> <br />I <br /> <br />Response - The office concurs with this findin~l and will implement procedures to ensure timely <br />implementation of new reporting language. <br /> <br />1 <br /> <br />Reporting Standards for Performance Audits <br /> <br />,) <br /> <br />Findinq - GAGAS reporting standards for performance audits require that auditors should report <br />conclusions when called for by the audit objectives and the results of the audit. Conclusions <br />should be clearly stated, not implied. Conclusions are stronger if they set up the report's <br />recommendations and convince the knowledgeable user of the report that action is necessary. <br /> <br />I <br /> <br />I <br /> <br />North Dakota Office of State Auditor's quality control policies and procedures also require that <br />conclusions should be clearly stated and not implied. During our review, we noted several audits <br />that did not properly conclude on the audit objectives. The audit report identified the aUdit <br />objectives and any findings and recommendations found during the audit. However, it did not <br />clearly state the overall conclusion on the objectives. Without clear conclusions, the readers must <br />assume what the conclusions are on the audit objectives. <br /> <br />I <br />ill <br /> <br />Recommendation - We recommend that the North Dakota Office of State Auditor should clearly <br />state the conclusions for each audit objective in their reports. <br /> <br />I <br /> <br />Response - The office concurs with this finding and will ensure future operational audit <br />conclusions are clearly stated. <br /> <br />I <br /> <br />I <br /> <br />Respectfully submitted, <br /> <br />~ IJ./?~ <br /> <br />Team Leader / <br />National State Auditors Association <br />External Peer Review Team <br /> <br />I <br /> <br />I <br />~ <br /> <br />(' "( ~ /J 1\ 1\ <br />LA L/\J ,~. ~ '::::':) <br />Concurr:tng Reviewer <br />National State Auditors Association <br />External Peer Review Team <br /> <br />1 <br /> <br />I <br /> <br />I <br />