Professional Standards

Internal auditing is an advisory function. We objectively analyze, review, and evaluate existing procedures and activities; report on conditions found; and recommend actions for consideration.  Our work is completed with care, prudence, and professionalism. We report weak or missing controls, inefficiencies, fraud, illegal activities, and impediments to our work in accordance with the following:

  • American Institute of Certified Public Accountants (AICPA)
  • Commonwealth of Virginia (CoV)
  • Financial Accounting Standards Board (FASB)
  • Generally Accepted Auditing Standards (GAAS) including Statements of Auditing Standards (SAS) and the Government Accountability Office's (GAO) Governmental Auditing Standards (Yellow Book)
  • Governmental Accounting Standards Board (GASB)
  • Institute of Internal Auditors (IIA)