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The Auditor of States office conducts audits of cities, villages, schools, universities, counties, fire districts, townships, cemeteries, libraries, state and county agencies, and commissions. The chief deputy auditor manages the entire Audit Division, which encompasses a staff of more than 600 auditors.
The Center for Audit Excellence is responsible for the development of auditing standards of practice and quality assurance based on national standards and Ohio law. Through regular training, the center ensures that all employees working for the Auditor of State are up-to-date on these standards.
3.3.1 Performance audit is an independent, objective and reliable examination of whether. public sector undertakings, systems, operations, programmes, activities or organizations are. operating in ance with the principles of economy, efficiency and effectiveness.The main.
The Auditors General Accounting Department is the watchdog over all county funds and maintains the official records of all receipts, disbursements and fund balances. The County Auditor is the bookkeeper for all county elected officials and many other county agencies such as Human Services and Children Services.
The Certified Government Auditing Professional (CGAP) certification demonstrates the skills necessary for auditors working in the public sector at all levels federal/national, state/provincial, local, quasi-governmental, or crown authority.
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GAO audits private firms under contract to produce goods and services for the Government; and units of State and local governments which receive Federal funds.
Auditors examine, analyze, and interpret accounting records to prepare financial statements, give advice, or audit and evaluate statements prepared by others. or advise on systems of recording costs or other financial and budgetary data.
An entity is determined to be in an unauditable condition when its accounts, records, files, or reports have been improperly maintained and are not adequate to complete the audit.

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