You must respond to 3 students post and each post shall be at least one paragraph long (five sentences) supported by literature where appropriate. You are responding to the students paper I will send
Abstract
In this week’s reading we delve into the depths of the Government Accountability Office’s (GAO) Government Auditing Standards, or “The Yellow Book.” The text outlines the ethical principles required throughout the auditing process, in addition to the need for clear audit objectives through generally accepted government auditing standards (GAGAS). Furthermore, we are given the opportunity to read about the various types of audits and where each type can meet the specific intent of the organization requesting the audit (U.S. Government Accountability Office, 2011).
Ethical Principals and Standards
Whether you are conducting a criminal investigation, administrative inquiry, or government audit; it is essential that a set of ethical principles and standards be established and followed throughout the process. An ethical foundation and process preserves the integrity of the findings and substantiates the conclusion drawn from the facts. The Yellow Book identifies the ethical principles which should guide any auditor throughout his or her work. The principles being the public interest; integrity; objectivity; proper use of government information, resources and positions; and professional behavior. Through these principles an auditor can establish a course to proceed through an audit whilst maintaining credibility, independence, and the public trust (U.S. Government Accountability Office, 2011).
The generally accepted government auditing standards (GAGAS) are the baseline for any audit being conducted. In efforts to be as thorough and objective as possible, auditors can also benefit from incorporating additional professional standards specific to the type of audit being conducted. While this may strengthen the independence of an audit, it is important that the auditor maintains an understanding of the additional standards and the compliance requirements that accompany the standards he or she wishes to cite (U.S. Government Accountability Office, 2011).
The Audit Outline
The Yellow Book provides an in-depth look into the key areas of an audit. Any audit should contain five important elements. The first is the objectives, scope, and methodology of the audit. This area mitigates any misunderstanding of the auditor’s process by providing a clear road map on how the audit was conducted. The second area includes the audit results, findings, conclusions, and recommendations. Auditors should convey sufficient and substantiating evidence to support the conclusion or recommendations stated as a result of the audit findings. Clearly established facts assist managers and oversight officials in accepting the need for corrective action (U.S. Government Accountability Office, 2011). The third area is a statement of how the auditor maintained compliance with the GAGAS and any additional professional standard cited. Compliance adds weight and credibility to the auditor’s report. The forth area is made up of the reporting views of responsible officials. When one gives the responsible officials a voice in the audit, one allows the reader to establish an additional perspective on the findings and recommendations of the audit. The fifth and last area is the reporting of the confidential and sensitive information omitted from the audit. While this area may not be present in every audit, it is important to identify the necessity for safeguarding classified or confidential information from the audit, even though the confidential or sensitive information may have had weight in the findings (U.S. Government Accountability Office, 2011).
GAGAS and Law Enforcement
Even if law enforcement agencies are unable to follow every standard within the GAGAS; they can strengthen their findings, promote transparency, and improve public trust by applying the standards, however reasonable. Doing so leans on GAO best practices and helps both inexperienced and veteran auditors to structure and organize an audit throughout the entire process. GAGAS further support the idea that there is no need to reinvent the wheel, but rather use the standards as a foundation for law enforcement oversight.
Utilizing Audits to Strengthen Agencies
Audits should not carry a negative connotation with respect to their capabilities within law enforcement agencies. Rather, they should been seen as a tool to recognize organizational strengths, policy relevancy, and identify areas for further improvement. None of these aspects should intimidate managers or agency officials, but instead empower them to seek relevancy and innovation. Internal/External audits can assist in identifying a policy at risk of becoming outdated prior to any issue. If an audit can identify a need for change or an area within an agency where proactive change can mitigate risk, there is only benefit from the audit process. Additionally, the public trust will see a commitment toward proactive change rather than stagnant policy.
Final Paper: Topic
Last week I contemplated the relevance and necessity for an audit regarding law enforcement agency hiring criteria. As an agency head, hiring quality police officers while mitigating future turnover or adverse action is always a challenging aspect of the job. Having experience with the selection process throughout various Federal, State, and municipal law enforcement agencies; I would like to see if an audit might identify whether the challenges surrounding the hiring/selecting process of new officers are systemic or if there is a disparity between agencies. I see some challenges in collecting the information and evidence necessary to generate thorough findings due to the amount of information needed and the suspense of the paper. I hope that through networking and diligence I can compile the data, generate objective findings, compose my recommendations, and report the views of involved responsible officials. I hope this audit will outline law enforcement hiring/selection best practices with regard to retention, officer career longevity, and risk mitigation.
