Understanding the Role Audits Play in Ethics

The article Another Tool in the Ethics Toolbox: The Agency Auditing Function examines the role audits play in preventing misuse of public resources.

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Online Resources

• Model Legislation Guidelines for Local Government Auditors (Association of Local Government Auditors - www.governmentauditors.org/images/stories/reports/Legislation.pdf)
• Why Your Organization Should Have an Independent Performance Audit Function (Association of Local Government Auditors - www.governmentauditors.org/images/stories/reports/why_audit.pdf)
• A Government Official’s Guide to Establishing a Performance Audit Function (Association of Local Government Auditors - www.governmentauditors.org/images/stories/reports/2007_guide_to_establis...)
• California’s State Auditor has a webpage that contains useful information to request from those reporting potential wrongdoing (www.bsa.ca.gov/hotline/)
• Audit Committee Toolkit for Government Organizations (American Institute of Certified Public Accountants - www.aicpa.org/Audcommctr/toolkitsgovt/homepage.htm)
• Governmental Audit Quality Center (American Institute of Certified Public Accountants - http://gaqc.aicpa.org)
• EDPACS EDP Audit, Control, and Security Newsletter (Taylor & Francis, Publisher - www.informaworld.com/smpp/title~content=t768221793)