St. Louis County Auditor

What We Do

Methodology for Conducting Reviews

Following is a brief description of the methodology used by the County Auditor in conducting audits and reviews.

Understand

• Identify and understand stated objectives and identify management.
• Develop an understanding of the functional area.
• Identify key risks and key business processes.

Plan

• Prioritize audtis and select processes for review.
• Develop an understanding of selected processes, risks and controls.
• Develop a process level audit plan.

Execute

• Review processes; identify key controls, conduct and assess controls.
• Conduct planned audit tests and assess results.
• Document processes, controls, and results of testing and assessments.
• Provide regular and timely communication of potential significant issues.

Advise

• Evaluate results, and document conclusions and recommendations.
• Conduct closing meeting with management to discuss results, conclusions, and recommendations.

Facilitate

• Finalize report and include management's comments in the report.
• Formally communicate results to Council, Executive and management.
• Follow-up on implementation of agreed upon improvements.

Communication

• Communication is essential throughout the audit.
• Communication is embedded in each methodology element and links the methodology elements.