DESCRIPTION

The Auditor General's office performs several types of audits to review State agencies.

The Auditor General is required by the Illinois State Auditing Act to conduct, as is appropriate to the agency's operations, a financial audit and/or compliance examination of every State agency at least once every two years. These audits and examinations inform the public, the Legislature, and State officers about the obligation, expenditure, receipt, and use of agency funds, and provide State agencies with specific recommendations to help ensure compliance with State and federal statutes, rules, and regulations.

To view all Financial audits and Compliance examinations go to the Agency List.

Performance audits are conducted pursuant to a resolution or law passed by the General Assembly. Depending on the focus, performance audits are generally referred to as program or management audits. These audits contain recommendations directed to agencies to improve their performance. The General Assembly also uses the audits in their oversight of State agency operations, and to develop legislation for the improvement of State government.

Information Systems audits are performed on the State's computer networks. They determine whether appropriate controls and recovery procedures exist to manage and protect the State's financial and confidential information. In most cases, the findings from Information System Audits are incorporated into Compliance or Performance Audits. The Office does release the Annual Third Party Review of the Department of Central Management Services – Bureau of Communications and Computer Services report (see Agency List).