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It applies to engagements conducted under professional standards and those outside them, aiming to ensure consistent and efficient execution. The manual supports orientation and training for new audit staff, specifies responsibilities and authority, and emphasizes adherence to Government Auditing Standards (2018 Revision) and related guidance through standardized documentation and professional judgment.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/office-of-the-independent-auditor-policies-and-procedures-engagement-manual-august-2023/280263/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/office-of-the-independent-auditor-policies-and-procedures-engagement-manual-august-2023/280263.png","ImageObject",442,249,{"name":88,"@type":89},"Ezra","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-28","2026-09-16",true,{"@type":98,"interactionType":99,"userInteractionCount":20},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose and scope of the Policies and Procedures Engagement Manual?","Question",{"text":108,"@type":109},"It documents auditing policies, professional standards, guidelines, and procedures for planning, performing, and reporting OIPA engagements, and supports consistent, efficient engagement execution.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who is responsible for audits and reviews under this manual?",{"text":113,"@type":109},"The OIPA is responsible for conducting audits and reviews on SANDAG’s departments and other relative entities, based on requests from the board, audit committee, or management.",{"name":115,"@type":106,"acceptedAnswer":116},"How are manual revisions handled?",{"text":117,"@type":109},"The OIPA’s IPA maintains and revises the manual, and revisions may align with field procedural changes or updates to professional standards, or provide clarification.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},280263,1791744549,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":20,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":37},1099514068035,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Office of the Independent Auditor  \nPolicies and Procedures Engagement Manual  \nAUGUST 2023  \nCONTENTS  \nChapter  \nINTRODUCTION..............................................................................................................3  \nPROFESSIONAL STANDARDS AND ETHICS ................................................................... 8  \nENGAGEMENT LIFE CYCLE........................................................................................... 16  \nSURVEYS AND REVIEWS...............................................................................................  35  \nEVIDENCE ..................................................................................................................... 47  \nINTERNAL CONTROLS .................................................................................................. 87  \nQUALITY CONTROL.................................................................................................... 105  \nAPPENDICES:  \nOverview of the Single Audit Act, Circular A-133, and the Compliance Supplement.....................................................................................  115  \nCHAPTER 1- INTRODUCTION  \n100 PURPOSE AND SCOPE  \nThis Policies and Procedures Engagement Manual documents the auditing policies, professional standards, guidelines, and procedures for planning, performing, and reporting on engagements conducted by the Office of the Independent Performance Auditor (OIPA) . This manual is applicable to all engagements whether they are conducted under professional standards (i.e., auditing or attestation) or not. The OIPA created these procedures to ensure that its auditors conduct engagements in a professional manner using consistent and efficient procedures.  \nThe Policies and Procedures Engagement Manual should serve as an orientation and training document for new audit staff, as it describes standardized procedures and evaluation techniques auditors should use to perform different engagement types (e.g. audits, attestations, surveys and reviews, etc.) conducted by the OIPA. The OIPA has made a comprehensive effort to incorporate current audit standards and procedures in this manual. However, the manual cannot address all auditing situations. Auditors should use their professional judgment and consult with OIPA’s Independent Performance Auditor (IPA) to expand on the procedures outlined in this manual.  \nAll audit staff members should become familiar with the Policies and Procedures Engagement Manual’s contents and use it as a guide in carrying out their engagements. The IPA should ensure that its audit staff adheres to the manual’s instructions and should use the manual to explain and clarify policies, procedures, and standards.  \nThe Policies and Procedures Engagement Manual serves as evidence that as an organization we are following the Government Auditing Standards, 2018 Revision, United States Government Accountability Office (GAO)(paragraph 5.26) which describes the following:  \nThe audit organization’s policies and procedures may address consistency in the quality of engagement performance. This is often accomplished through written or electronic manuals, software tools or other forms of standardized documentation, and industry-specific or subject matter-specific guidance materials. Matters addressed may include the following:  \na. maintaining current policies and procedures;  \nb. briefing the engagement team to provide an understanding of the engagement objectives and professional standards;  \nc. complying with applicable engagement standards;  \nd. planning the engagement, supervision, staff training, and mentoring;  \ne. reviewing the work performed, the significant judgments made, and the type of report being issued;  \nf. documenting the work performed and the timing and extent of review;  \ng. reviewing the independence and qualifications of any specialists and the scope and quality of their work;  \nh. resolving difficult or contentious issues or disagreemen","cbCaitKXB5pfKtaw","https://ap.wps.com/l/cbCaitKXB5pfKtaw","pdf",1469015,115,"English","# INTRODUCTION\n## PURPOSE AND SCOPE\n## RESPONSIBILITY AND AUTHORITY\n## Audit Authority\n## MANUAL REVISIONS\n## MANUAL ORGANIZATION","[{\"question\":\"What is the purpose and scope of the Policies and Procedures Engagement Manual?\",\"answer\":\"It documents auditing policies, professional standards, guidelines, and procedures for planning, performing, and reporting OIPA engagements, and supports consistent, efficient engagement execution.\"},{\"question\":\"Who is responsible for audits and reviews under this manual?\",\"answer\":\"The OIPA is responsible for conducting audits and reviews on SANDAG’s departments and other relative entities, based on requests from the board, audit committee, or management.\"},{\"question\":\"How are manual revisions handled?\",\"answer\":\"The OIPA’s IPA maintains and revises the manual, and revisions may align with field procedural changes or updates to professional standards, or provide clarification.\"}]","Office of the Independent Auditor Policies and Procedures Engagement Manual - August 2023 | PDF",1789535630]