General Audit

 

Audits performed by this group have various objectives depending on the area under review.  They may encompass procedures designed to do any combination of the following:
  • Provide reasonable assurance that financial statements, results of operations, and cash flows are fairly stated in accordance with generally accepted accounting principles. These steps include determining whether financial information is presented in accordance with established or stated criteria, and whether the entity has adhered to specific financial compliance requirements. This also includes a review of internal controls over the preparation of financial information and compliance with applicable laws and regulations. All cases of fraud or abuse that are discovered as part of an audit are reported to the District Attorney's Office.
  • Assess whether the entity is efficiently and economically utilizing resources, analyze the causes of any inefficiencies or uneconomical practices, and determine whether the entity has complied with applicable laws and regulations that relate to economy and efficiency.

  • Determine whether the results or benefits specified by legislature or other governing bodies are being achieved; evaluate the effectiveness of the departments, programs, activities, or functions; and determine whether the entity is complying with all applicable laws and regulations.

 

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