Audit Standards and Ethics
The Office of Auditor General (OAG) follows established audit standards
U. S. General Accounting Office (GAO)
Government Auditing Standards
The GAO has issued standards for audits of government organizations, programs, activities, and functions. In addition to ethical principles, the standards pertain to the auditor's professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports. The standards are generally applicable to, and recommended for, use by state and local government auditors. The Office of Auditor General endorses and adopts the use of the GAO Government Auditing Standards.
Institute of Internal Auditors (IIA)
Standards for the Professional Practice of Internal Auditing
The IIA, an international organization dedicated solely to the advancement of the internal auditing profession, has adopted the "International Professional Practices Framework" (IPPF). The IPPF includes the definition of internal auditing, the code of ethics, and the standards as part of its mandatory guidance. The Office of Auditor General recognizes the benefits of these standards and endorses the use of these standards.
American Institute of Certified Public Accountants (AICPA)
Generally Accepted Auditing Standards
The AICPA has promulgated Generally Accepted Auditing Standards (GAAS) through Statements of Auditing Standards, Industry Audit Guides, and other professional releases. The Office of Auditor General endorses the use of GAAS.
Audits will be performed by auditors who collectively possess the knowledge, skills, and disciplines necessary to properly complete the engagements.
OAG can be independent only when the office can work freely and objectively. Independence, in fact and in appearance, permits OAG to render the impartial and unbiased judgments essential to the proper conduct of any internal audit. In accordance with the Government Auditing Standards, issued by the Comptroller General of the United States, Government Accountability Office and to ensure independence, the Office of Auditor General reports to the Audit Committee under the School Board.