FAQ’s JPOIG Audits

The JPOIG conducts audits and performance reviews as part of its program which works to identify fraud, waste, abuse and illegal acts affecting parish government. Here are some answers to frequently asked questions about JPOIG audits and reviews and what to expect if you are contacted:

What is the Inspector General Audit Section and what does it do?
A: The JPOIG Audit Section is supervised by the Deputy Inspector General of Audit. The section provides independent, objective assurance and consulting to Parish government which is designed to improve operations through a systematic, disciplined approach to the evaluation of risk, inefficiencies, internal controls, and governance processes.

Under what standards are audits conducted?
A: Audits are conducted in accordance with the current International Standards for the Professional Practice of Internal Auditing as published by the Institute of Internal Auditors Inc., or when appropriate, in accordance with Generally Accepted Governmental Auditing Standards.

How are audits and other projects selected?
A: The Deputy IG - Audits coordinates the development of an annual Audit Plan. The process identifies the audit universe and selects topics using risk assessment criteria. These topics are included in the plan and scheduled for audit, based on risk prioritization methodology and audit resources. The OIG Audit Section does not duplicate valid audit work.

What types of audit activities are conducted?
A: Audits are conducted to make sure adequate records are maintained; funds are properly spent and amounts are properly recorded; internal controls are in place to include security and appropriate levels of accountability and oversight; and programs are designed and carried out to effectively and efficiently achieve desired outcomes.

What are internal controls?
A: Internal controls are policies and procedures designed to minimize risks and provide reasonable assurance regarding the achievement of objectives in the following internal control categories:

  • Effectiveness and efficiency of operations.
  • Reliability of financial reporting.
  • Compliance with laws, rules and regulations.

Examples of internal controls include segregation of duties, authorization of transactions, documentation to support transactions and safeguarding Information Technology resources and assets.

What are risk assessment criteria?
A: Risk assessment criteria include, prior audit or investigative findings, complaint history, fraud risk, and audit staff feedback.

What are steps are involved in an audit process?
A: The audit process involves planning the audit, conducting fieldwork to include interviews and writing the report. Before a final audit report is issued, an exit conference is convened to discuss the draft report with program management. After the exit conference, a preliminary report is provided to management, which has 30 calendar days to submit a written response. Those affected by the audit are also provided an opportunity to respond to the preliminary audit. The final report includes the response received from management and, if applicable, the substantially affected.

Does the JPOIG Audit Section provide services other than audits?
A: The JPOIG Audit Section may provide a variety of services. In addition to audits, staff reviews performance measures to determine if measured data reporting is reliable and valid. Other projects may include non-traditional audits, organizational assessments, customer satisfaction surveys, reviews, investigation support, research, and management consulting services. The JPOIG Audit Section also conducts follow-up reviews on the progress of all recommendations made.

How am I notified if my program, contract or grant is going to be audited by the JPOIG Audit Section?
A: When an audit or review is initiated, the JPOIG Audit Section notifies the subject or client of the audit with an interoffice memorandum (internal subjects) or a letter (external subjects). JPOIG Audit staff may also meet with the subject or client to discuss the scope and objectives of the audit or review.

How will I know what the auditors find during the audit?
A: Prior to the end of fieldwork, the JPOIG Audit staff will discuss the tentative findings with management responsible for the area being audited. Sometimes the client has additional information that could change the auditor's perception of a tentative finding. Questions regarding tentative findings can be resolved through this process. For issues that remain unresolved, the auditor will prepare a draft report of the audit findings. A formal exit conference will be held to discuss accuracy and content of the draft report.

Who can I contact for answers to other questions about JPOIG Investigations?
A: Any questions or issues may be addressed with JPOIG's 1st Assistant Inspector General, Kim Chatelain or Deputy Inspector General of Audit Randy Duke, at 504-736-8962.

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