The
Navajo Nation Office of the Auditor General provides various
types of services in the areas of auditing and consulting. Audit
services are categorized into three general categories: performance,
financial-related and special reviews. The consulting services
are the management/advisory services provided to the Navajo
Nation Council and various programs, departments and entities.
Below
is a general description of the types of audit services and
the consulting services. In addition, we have provided process
flowcharts for selected services. View these flowcharts to obtain
a better understanding of how such services are provided for
Navajo Nation programs and Chapters (local governmental units).
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| Flowcharts |
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AUDIT
SERVICES:
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1.
Performance Audits - Assess the operation of Navajo Nation
government programs, departments and entities to provide information
on the efficiency of operations and effectiveness in achieving
program results.
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- Program
Results
-
Economy and Efficiency
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2.
Financial-Related Audits - Evaluate the adequacy of the
internal control structure and accounting system of Navajo Nation
Chapters to provide information on whether resources are accounted
for, operations comply with applicable laws and financial reporting
is reliable and accurate.
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- Compliance
- Fraud
Investigations
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3.
Special Reviews - Limited examination with much narrower
scope than an audit, undertaken for the purpose of addressing
specific issues.
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- Corrective
Action Plan Follow Up review
- Local
Governance Certification review
- Sanction
review
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CONSULTING
SERVICES:
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Technical
assistance provided by the Office of the Auditor General to
help government officials and employees improve performance.
Technical assistance include:
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- Evaluating
corrective action plans for adequacy and effectiveness
- Evaluating
internal control processes to improve performance
- Conducting
management studies
- Participating
in meetings or work sessions
- Reviewing
Financial
Statements
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