Audit and Analysis
Audit and Analysis
The Office of Audit and Analysis (Audit) provides independent and objective assurance and advisory engagements, carried out in accordance with Generally Accepted Government Auditing Standards, designed to add value and improve the organization’s operations. Audit evaluates and enhances ADOT’s compliance with applicable laws, regulations, rules, and ADOT policy, and facilitates control and operational improvements.
This group focuses on providing management with independent, objective assurance and advisory engagements designed to add value and improve the effectiveness of the department operations and internal controls. We will accomplish our goal by performing internal audits designated through a risk assessment process or management request. There are two types of audits that may occur:
- Performance audits which evaluates the effectiveness and efficiency of operational units within ADOT. Effectiveness is measured by how successfully an organization achieves its goals and objectives. Efficiency is measured by how well an entity uses its resources to achieve its goals.
- Information Technology (IT) audits which evaluates the quality of the controls and safeguards over information technology resources. These audits normally consist of reviewing the effective use of information technology resources, adherence to management's policies, and to encourage the design and implementation of adequate controls over computer applications and the computing environments in which they are used. This includes operational controls over data going into and out of the application.
This group focuses on compliance audits which measure the compliance of the process with established department, federal, or state laws, regulations, grants, and/or policies and procedures. One type of a compliance audit would be a construction audit which determines whether a construction project management was completed in accordance with department policy and federal regulations.
This group focuses on consultant compliance with contracts. We will accomplish our goal by selecting and identifying consultants for audit and perform a comprehensive compliance audit, including testing of their billing and accounting system. This group uses a risk-based approach for the review of consultant pre-award reviews, cognizant audit workpaper reviews, and indirect cost allocation reviews.
Tax and Fee Audit
This group focuses on taxpayer compliance. IFTA/IRP audits cover taxes and all fees associated with commercial vehicle registration. The audits ensure that taxpayers and registrants are complying with the International Fuel Tax Agreement (IFTA) requirements, the International Registration Plan (IRP), and state laws and regulations. In addition, this group performs audits of Rental Surcharge to ensure all taxes that should be paid by rental car companies are paid in accordance with state law.
Contact Audit and Analysis
Vickie Murphy, CPA, CIA, CFE, CGAP, CICA, CRMA, CCSA
Kim Prendergast, CPA, CIA, CFE
Performance Audit Supervisor
Mike Ashton, CIA
External Audit Supervisor
Oscar de Alba
- AASHTO Audit Committee
- Federal Acquisition Regulation
- Federal Highway Administration (FHWA)
- ADOT Cost Allowability Guidelines
- MVD Motor Carrier Services
- Federal High Way Administration Code of Federal Regulation
- IFTA/IRP – FAQ
- Electronic Logging Device Helpful Information
- AASHTO Internal Control Questionnaire for Consulting Engineers
- Consultant Audit Guide
- Consultant Billing Rate Reviews – FAQ