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Department of Administrative Services outlines internal-audit standards, three-lines model and recent agency compliance gains
Summary
Eli Ritchie, DAS chief internal auditor and statewide internal audit coordinator, told the House Rules Committee that internal audit functions in Oregon now show higher compliance, described statutory requirements for agency internal audits and explained how internal and external audits collaborate under different standards.
Eli Ritchie, chief audit executive for the Department of Administrative Services and the statewide internal audit coordinator, briefed the House Rules Committee Feb. 26 on the role of internal audit in state agencies, how it differs from external audits, and how the functions can work together.
Ritchie described internal audit as governed by the Institute of Internal Auditors standards (the “Red Book” for internal audit) and contrasted that with the Secretary of State’s use of GAO Yellow Book standards for external audit work. He emphasized three quality elements: independence, objectivity and documented standards for work and peer review.
Ritchie explained that Oregon statute and administrative rules require a dual reporting structure for…
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