Specifications include, but are not limited to: The internal auditor is authorized to conduct the following audits as defined in generally accepted governmental auditing standards: • Performance/Management Audits. Performance audits are defined as engagements that provide assurance or conclusions based on an evaluation of sufficient and appropriate evidence against stated criteria, such as specific requirements, measures, or defined business practices. • Financial Audits. • Attestation Engagements. Attestation engagements result in an examination, a review, or agreed upon procedures about a subject matter that is the responsibility of another party. This includes special audits. • Advisory (Non-Audit) Services. This includes special investigations. The issued report shall not include an opinion statement or a statement indicating the investigation was done in accordance with generally accepted government auditing standards. These services are subject to applicable professional standards. The contractor will provide in-person reports and information directly to the Audit Committee on a quarterly basis.
