Frequently Asked Questions

How do performance audits differ from financial audits?

In financial audits, auditors use standard procedures and rely on accounting principles to determine the financial health of an organization. Performance audits determine whether an agency program is efficiently and effectively delivering the intended results.

In contrast to financial audits, performance audits are research-based, and often require the auditor to determine the criteria against which a program will be evaluated. These audits apply a variety of methodologies beyond accounting procedures.

Who conducts performance audits for Washington State agencies?

The Joint Legislative Audit and Review Committee conducts objective performance audits and other studies and reviews on behalf of the Legislature and the citizens of Washington. The State Auditor’s Office in 2005 received authority via citizen initiative to conduct performance audits on behalf of Washington citizens. Performance audits may also be conducted by agency internal auditors or consultants hired by an agency.

How will I know if my agency is chosen for a performance audit?

You will receive written notification from the auditor. You can also review auditor work plans published on their web sites.

What do I do if I find out my agency has been chosen?

Contact the GMAP Office (Kimberly Cregeur, 902-0888 or Larisa Benson, 902-0481). GMAP staff provide trainings for management teams and one-on-one assistance with the agency’s liaison for the audit. GMAP staff will help orient you to the Governor’s expectations and tools available for a successful audit.

How should I work with the auditor?

When agencies begin a performance audit, we strongly advocate that employees:

  1. Welcome the auditor.
    • Set a constructive tone internally and with the auditor.
    • Use the audit to look critically at the program.
  2. Educate the auditor.
    • Program mission, goals, objectives and accomplishments.
    • Constraints and obstacles.
    • Efforts to correct previously noted problems.
  3. Work with (help) the auditor.
    • Selecting and setting the criteria.
    • Interpreting the evidence.
    • Diagnosing problems.
  4. Be an open book.
    • Set a tone of openness and transparency.
    • Assist the auditor with data collection.
    • Provide requested evidence.
    • Make auditors aware of problems – don’t make the auditors “find” them.
  5. Make the auditor part of the solution.
    • Enable the auditor to become your consultant.
    • Listen to and learn from the auditor.
    • Ask for best practices and proven solutions.