FAQ's

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An internal audit involves reviewing county operations and procedures, office transactions or financial activities which is typically done by looking at cash receipts, disbursements (money allocated and spent by a department) or changes in fund balances (the individual financial accounts run by the county, i.e. general fund). Audits are governed by professional associations of industry professions who set guidelines for how to properly conduct an audit. These organizations include the Government Auditing Standards Board (GASB), American Institute of Certified Public Accountants (AICPA) and the Association of Certified Fraud Examiners (ACFE). There are four types of audits, financial, performance and compliance, these audits are conducted to ensure that county offices have accurate finances, that their programs are having the intended result and are operating as effectively as possible.

These audits often result in finding and recommendations on how to improve a specific function or save money. The final type of audit is an Agreed Upon Procedure Audit which can be requested by departments, officials or members of the public. These audits don’t result in findings, but look to answer a specific question made by the requesting party. Audits are scheduled based a county-wide assessment of risk performed by office staff. The staff will look at time since the last audit, the legal requirements mandating audits and staff turnover to determine when an audit is needed most.

We are a team comprised of experienced individuals. We have varied business experiences. Many of us have professional certifications such as Certified Government Financial Manager (CGFM), Certified Public Accountant (CPA), Certified Internal Auditor (CIA) and Certified Fraud Examiner (CFE).

The Controller is an elected official, independent of the administrative, legislative and judicial branches of Lehigh County Government. Audit reports are issued to the County Executive and Board of Commissioners and any other directly affected parties. All audit reports are a matter of public record.

The office of the controller performs an internal auditing function. Internal auditing is an independent appraisal function established within an organization to examine and evaluate the activities of the organization. A general statement of purpose, authority and responsibility for the office of the controller is included in the county's home rule charter and administrative code.

All audits begin with objectives, and those objectives determine the type of audit to be conducted and the auditing standards to be followed. The Government Auditing Standards, issued by the Comptroller General of the United States, provides auditing guidelines for financial and performance audits. Professional standards are also promulgated by the American Institute of Certified Public Accountants. Standards for the Professional Practice of Internal Auditing are codified by the Institute of Internal Auditors. These standards, applied as appropriate to the audit objectives, are the criteria by which the office of the controller performs audits.

Compliance to the various standards include minimum continuing professional education requirements for the staff and management of the office of the controller. The Government Auditing Standards require 80 hours every two years with 24 hours in government - related courses. Certified public accountants are subject to the AICPA required 120 hours every three years (minimum 20 hours per year) and the PICPA requirement of 80 hours every two years. The Institute of Internal Auditors and the Association of Government Accountants both have similar requirements to maintain their respective certifications.