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ASSISTANT STATE AUDITOR-INTERN
WASHINGTON STATE AUDITOR OFFICE

July 2008 to March 2009
20 hrs/week

SUPERVISOR: Brandi Pritchard, State Auditor

100% PROFESSIONAL GOVERNMENTAL FISCAL, ACCOUNTING, AND AUDITING DUTIES

- Worked with professional auditors in conducting audit tests and providing support for both large and small
audit such as public utility districts, hospitals, counties, cities, housing authorities and school districts.
- Assisted auditors in gathering and analyzing data provided by the entities
- Performed the following procedures for pre-planning and analysis for auditing purposes:
 Confirmed and analyzed the effectiveness of internal control in place

 Examined significant risks that require further evaluation and testing

-Financial Statement Testing:
 Evaluated entities' Accounts Receivable Turn -Over Ratios and Accounts Receivable Aging to analyze
entities' ability in collecting its receivables
 Performed cash flow analysis

 Determined entities revenue streams and its probable risks
 Analyzed entities' revenue reports' accuracy, completeness, valuation
 Substantiated revenues against expenditures to measure entities' ability to continue its operation as
well as assessment of entities liquidity
 Reconciled entities' Financial Statement against outside sources such as bank statements, and
county treasure's reports, amortization schedules, etc.

 Reviewed entities Financial Statements and Notes to Financial Statements according to GAAP and
BARS Manual
 Substantiated allowable expenses such as general expenses, travel, reimbursements, payroll, etc.
 Verified inventories reported as well as inventories that are prone to theft known as "small and
attractive items".
 Confirmed long-term debts reported in the financial statements

 Analyzed amortization schedule and financial statements to substantiate entities ability to pay
current debt/s.

-Accountability Testing:
 Reviewed minutes of the meeting to ensure Board of Directors' review and approval of the
expenses, and new policies
 Verified the legality of entities projects in accordance to bid law and entities' procurement policies
 Documented substantiation and testing results in the database

 Communicated with other agencies for information needed during the audit