What is an Audit?
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.
Who are the Auditors?
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.
Meet our auditors:
Mark Pinsley, MBA
Nanton P. John, CFE
John Falk, BA, MBA, CPA, CIA, CFE, CGFM, CFF, CGMA
Deputy Controller, Retired
Joseph Buick, CPA, CFE, CGMA
Allan Vavra, CIA
Nam Tran, CPA, CFE
Assistant Operations Manager