Q.
Do any of the conflict rules governing who can conduct an audit of a given agency’s facilities apply to the staff they hire to help them conduct that audit?
A.

The same restrictions regarding auditor conflict of interest also apply to staff who auditors hire to help conduct the audit.  Consistent with PREA Standard 115.402: 1) the auditor cannot be part of, or under the authority of, the agency (but may be part of, or authorized by, the relevant state or local government); 2) an auditor cannot be a person who has received financial compensation from the agency being audited (except for compensation received for conducting prior PREA audits) within three years prior to the agency’s retention of the auditor; and 3) the agency cannot employ, contract with, or otherwise financially compensate the auditor for three years subsequent to the agency’s retention of the auditor, with the exception of contracting for subsequent PREA audits.

Standard
Categories
Auditing,
Audit Process