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Commitment to Quality Service Audit Approach Detail Audit Plan Phase I : Planning Our work may include the following procedures : • Review previously issued financial reports, comment letters, and supporting work papers . • Review minutes of meetings of the Board of County Commissioners and the Indian River County Housing Authority Board and abstract information relative to the audit. • Meet with management of the Board of County Commissioners, the individual Constitutional Officers, and the Indian River County Housing Authority to discuss goals, audit timetable , audit work plan, and particular areas of specialized concentration . • Re-assess the control environment of the Board of County Commissioners, the individual Constitutional Officers, and the Indian River County Housing Authority. • Conduct required fraud risk assessments and interview appropriate County management and employees . • Familiarize ourselves with the changes in the County ' s accounting policies and procedures, including the financial and other management information systems utilized by the County . • Review the County ' s current year budget, as adopted and revised. • Confirm the overall scope of the audit. • Identify all federal and state financial assistance programs and evaluate the scope for Single Audit requirements . • Document our understanding of all financially significant laws and regulations, and identify any new laws or regulations which require audit testing. • Discuss the implementation of recent GASB pronouncements, if any are applicable to the County or to the Indian River County Housing Authority . • Perform analytical reviews to determine critical areas and assess risks . 0 Review the status of prior year audit recommendations and ascertain whether appropriately resolved . Phase He Evaluation of Internal Controls Phase H of the audit encompasses developing an understanding of and evaluating system internal controls . This segment may include the following procedures : • Ascertain that our understanding of the control environment, government structure, and operating characteristics is still applicable and, if not, document any changes . • Evaluate if there have been any changes in organization and personnel practices . 0 Evaluate if there have been any changes in existing EDP controls and the adequacy of the physical security environment, including business continuity (disaster recovery) planning . • Document and evaluate controls over self- insurance programs, including evaluation of the work of any specialists . • Design tests of controls for compliance with applicable laws and regulations of the Rules of the Auditor General of the State of Florida. • Evaluate financial reporting systems and administrative monitoring capabilities . • Review for possible areas of exposure in asset protection, custodianship, and similar matters . • Evaluate preliminary tests of controls for compliance with prescribed systems and make any appropriate changes if necessary . 31