Tham khảo tài liệu 'financial audit of the department of human resources development a report to the governor and the legislature of the state of hawai‘i report no. 07-09 december 2007_part1', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Financial Audit of the Department of Human Resources Development A Report to the Governor and the Legislature of the State of Hawaii Report No. 07-09 December 2007 THE AUDITOR IS is trial versioii TE OF HAWAII w. ad Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawaii state Constitution Article VII Section 10 . The primary mission is to conduct post audits of the transactions accounts programs and performance of public agencies. A supplemental mission is to conduct such other investigations and prepare such additional reports as may be directed by the Legislature. Under its assigned missions the office conducts the following types of examinations 1. Financial audits attest to the fairness of the financial statements of agencies. They examine the adequacy of the financial records and accounting and internal controls and they determine the legality and propriety of expenditures. 2. Management audits which are also referred to as performance audits examine the effectiveness of programs or the efficiency of agencies or both. These audits are also called program audits when they focus on whether programs are attaining the objectives and results expected of them and operations audits when they examine how well agencies are organized and managed and how efficiently they acquire and utilize resources. 3. Sunset evaluations evaluate new professional and occupational licensing programs to determine whether the programs should be terminated continued or modified. These evaluations are conducted in accordance with criteria established by statute. 4. Sunrise analyses are similar to sunset evaluations but they apply to proposed rather than existing regulatory programs. Before a new professional and occupational licensing program can be enacted the statutes require that the measure be analyzed by the Office of the Auditor as to its probable effects. 5. Health insurance analyses examine bills that propose to mandate certain health .
