Constitutional right to housing
under the Civil Rights Committee

Жилищный кодекс 2005. Новый жилищный кодекс


Audit services

Today, audit services are becoming increasingly popular among enterprises. Such services help to improve the company's activities, help to avoid penalties and allow you to control the correctness of documentation. Audit companies are rapidly developing and today they can offer their clients various types of audit services.

Auditing is the on-site verification, by examination or inspection, of an organization, management system, or process against a specified standard. Organizations conduct audits to measure compliance, gauge the effectiveness of their processes, and enable continuous improvement.

The types of standards against which an organization might be audited are as numerous as the various industries in which management systems are required or recommended. In many cases an organization might adhere to several different standards and therefore require multiple points of audit.

First of all, an audit of initiative and mandatory audits is distinguished. This classification is marked at the state level. Also, much attention is paid to external and internal auditing. An internal audit is carried out using the resources of the enterprise itself, and the external one is an audit by a specialized auditing company. Immediately it should be noted that the external audit is considered much more efficient.

Consider the types of audit and according to the object of study. So the audit can be financial, operational and compliance. Financial audit is carried out on the basis of financial documentation. An operational review is performed to evaluate the effectiveness and performance of the enterprise. And compliance audit allows you to determine how all the rules are fulfilled according to regulatory documents.

Often, the initial and periodical audit is also distinguished. At the same time, the initial audit is an audit, which is carried out for the first time at this enterprise. A periodic audit is already repeated checks.

In general, it is very difficult to list all types of audit services, as there are quite a lot of them and there are a large number of classifications according to various indicators. And besides, the market for audit services is developing every year, and this may indicate the emergence of completely new types of verification, more accurate and unique.

Office of Audit Services (OAS)

The Office of Audit Services (OAS) conducts independent audits programs and grantees and contractors. These audits examine the performance programs and/or grantees in carrying out their responsibilities and provide independent assessments of HHS programs and operations. These assessments help reduce waste, abuse, and mismanagement and promote economy and efficiency throughout HHS. OAS conducts audits using its own resources and oversees audit work performed by others. OAS is the largest civilian audit agency in the Federal Government. OAS conducts its work in accordance with Government Auditing Standards issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; applicable Office of Management and Budget circulars; and other legal, regulatory, and administrative requirements. OAS also:

  • provides assistance in criminal, civil, and administrative investigations conducted by OIG's Office of Investigations and the Department of Justice;
  • oversees non-Federal audit activity, including conducting quality control reviews of audits of State and local governments, colleges and universities, and nonprofit organizations; and
  • oversees HHS's annual financial statement audits conducted under the Chief Financial Officers Act and HHS's annual Federal Information Security Modernization Act audits.
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