Standards
Associations
Government
Legislation
Grants
IT Auditing
Management Controls
Miscellaneous
Related to County Services

The Internal Audit Division is committed to the highest degree of quality that is operationally feasible with the resources provided. The World Wide Web provides numerous low- and no-cost resources for knowledge and training which can be used by the internal audit Division at Whatcom County.

These resources are generally government or non-profit organizations, as we do not wish to promote any specific for-profit vendor over another.

Standards
The Internal Audit Division conducts audits in accordance with Government Auditing Standards and the International Standards for the Professional Practice of Internal Auditing.

• Government Auditing Standards from the GAO
• International Standards for the Professional Practice of Internal Auditing from the IIA
• Audit and Attest Standards from the AICPA
• ACFE Code of Professional Standards from the ACFE
• Quality Standards for Investigations from the President's Council on Integrity and Efficiency
• IS Standards, Guidelines and Procedures for Auditing and Control Professionals from the ISACA

Associations
The Whatcom County Internal Audit Division is a member of ALGA and the Internal Auditor is a member if the IIA, ACFE, and ISACA.

• Association of Local Government Auditors (ALGA)
• National Association of State Auditors, Comptrollers, and Treasurers (NASACT)
• The Institute of Internal Auditing (IIA)
• Information Systems Audit and Control Association (ISACA)
• Association of Certified Fraud Examiners (ACFE)
• Americian Institute of Certified Public Accountants (AICPA)
• National Association of Corporate Directors (NACD)

Government

• Government Accountability Office (GAO)
• National Association of Counties (NACO)
• The American Society for Public Administration (ASPA)
• International City/County Management Association (ICMA)
• Washington Association of County Officials (WACO)
• Washington State Association of Counties (WSAC)
• Washington Counties Risk Pool (WCRP)
• Washington State Auditor's Office (SAO)
• Municipal Research & Services Center of Washington (MRSC)

Legislation

• United States Code (USC)
• Code of Federal Regulations (CFR)
• Revised Code of Washington (RCW)
• Washington Administrative Code (WAC)
• Whatcom County Charter and Code (WCC)
• Whatcom County Ordinances and Resolutions

Grants

• Catalog of Federal Domestic Assistance (CFDA)
• Office of Management and Budget - Grants Management Circulars
• Office of Management and Budget - Grants Management Forms

IT Auditing

• Information Systems Audit and Control Association (ISACA)
• Institute of Internal Auditors - IT Audit (IIA)
• IT Governance Institute (ITGI)
• SANS Institute (SysAdmin, Audit, Network, and Security)
• Center for Internet Security (CIS)
• Carnegie-Mellon University Software Engineering Institute (CMU/SEI)
• Information Systems Security Association (ISSA)
• Computer Security Resource Center (CSRC/NIST)
• GovernmenSecurity.org
• Information Security Forum

Managment Controls

• The Committee of Sponsoring Organization of the Treadway Commission (COSO)
• Standards for Internal Control in the Federal Government (GAO)

Miscellaneous

• AuditNet
• Government Accounting Standards Board (GASB)
• Financial Accounting Standards Board (FASB)
• Institute for Supply Management (ISM)
• National Fraud Information Center/Internent Fraud Watch
• Public Technology Institute (PTI)
• The Performance Institute (Pi)
• The Association of Operations Management (APICS)
• Project Management Institute
• Public Risk Management Association (PRIMA)
• Disaster Recovery Institute International (DRII)
• HyperStat Online Textbook (online statistics reference)
• How to Use Statistical Sampling (by Jim Kaplan of AuditNet)

Related To County Services
It is important for auditors to understand the operations which are being audited. The following sites are provided for the purpose of research specific to major county government services.

• Assessor
  • International Association of Assessing Officers
  • Washington State Association of County Assessors
• Auditor - Elections and Recording
  • National Association of County Recorders, Election Officials, and Clerks (NACRC)
  • National Association of State Election Directors (NASED)
• Treasurer
  • National Association of County Treasurers and Finance Officers
  • U.S. Department of the Treasury
  • Bureau of Engraving and Printing - U.S. Dept. of the Treasury
  • Association of Public Treasurers of the United States and Canada
  • Public Treasury Institute
• Sheriff and Corrections
  • International Law Enforcement Auditors Association (ILEAA)
  • U.S. Department of Justice and DOJ Agencies
  • National Sheriffs' Association
• Health and Human Services
  • American Medical Association
  • American Public Health Association
  • American Public Human Services Association
• Public Works
  • American Public Works Association (APWA)
  • APWA - Washington State Chapter
• Engineering
  • Institute of Transportation Engineers (ITE)
  • National Association of County Engineers (NACE)
  • Washington State Association of County Engineers (WSACE)
  • County Road Administration Board (CRAB)
• River and Flood
• Stormwater and Water Resources
  • American Water Resource Association
  • National Water Resource Association
  • National Institute for Water Resources
  • United State Geological Survey (USGS) - Water Resources
• Solid Waste
  • Solid Waste Association of North America (SWANA)
  • SWANA - Washington Evergreen Chapter
• Planning and Development
  • American Planning Association (APA)
  • APA Washington State Chapter
  • Planning Association of Washington
  • International Code Council
  • Building Industry Association of Washington
  • Washington State Building Code Council
  • Urban Land Institute
  • Lincoln Institute of Land Policy
  • The American Association of Code Enforcement
  • Washington State Association of Code Enforcement
• Attorneys
  • American Bar Association (ABA)
  • Washington State Bar Association
  • Washington Defender Association
  • Washington Association of Prosecuting Attorneys
• Courts
  • Washington State Administrative Office of the Courts
  • Washington State District and Municipal Court Management Association
  • A Citizen's Guide to Washington Courts
• Parks and Recreation
  • National Recreation and Park Association
  • National Association of County Park and Recreation Officials
  • International Northwest Parks and Recreation Association
  • Washington Recreation and Parks Association
  • Washington State Association of Senior Centers
  • Project for Public Spaces
• Geographical Information Systems
  • Urban and Regional Information Systems Association
  • Washington Geographical Information Council
• Human Resources
  • Society for Human Resource Management (SHRM)
  • WWW Virtual Law Library - Labor and Employment
  • Employmee Benefit Research Institute
• Emergency Management
  • Federal Emergency Management Agency (FEMA)
  • Emergency Management Institute
  • National Association For Search and Rescue
• Facilities Management
  • FMLink
  • FacilitiesNet
• Fleet Management
  • National Association of Fleet Administrators
  • Public Fleet Managers Association
  • Fleet-Central
• Noxious Weed Control
  • Washington State Noxious Weed Control Board
• Records Management
  • ARMA International
  • Institute of Certified Records Managers