Agency Best Practices

Computer System Auditing Standards

These Information Systems Auditing Standards have been adopted by the DISC Bureau of Information Resource Management, and apply to all State agencies effective June 30, 2000. Agencies should recognize that Legislative Post Audit and federal auditors will most likely pattern their audit activities around these standards, so agencies should structure their information systems development and management activities in concert with them.

Systems Development

Our computer-related audits over the past few years have turned up a number of common mistakes agencies make when developing new computer systems. These mistakes contribute to projects taking longer to complete, costing more than originally anticipated, or not working as intended. In June 1995, the Legislative Post Audit Committee directed the Division to summarize the problems we had uncovered, and to share that information with State agencies in the hope that we can help head off similar situations with future major computer projects. This document went to every State agency.

Obtaining an External Audit

The benefits of having a high-quality audit of a government's financial statements are both immediate and long-term. For example, high quality audits can result in recommendations for immediate improvements in management operations. Furthermore, high quality audits can result in increased accountability over government programs and long-term improvements in public confidence in government. As a government official responsible for hiring an independent auditor, this guide will help you obtain the benefits of an audit that complies with all relevant professional auditing standards. It offers a five-step process to help guide you to a quality audit.

Recommended Practices from GFOA

The Government Finance Officers Association has developed a body of recommended practices in the functional areas of public finance to give GFOA members and other state and local governments more guidance on sound financial management practices.