THE COUNTY AUDITOR MUST MAINTAIN A CONTINUOUS AUDIT OF FINANCIAL AFFAIRS, MAINTAIN A CONTINUOUS INTERNAL AUDIT OF EACH ADMINISTRATIVE OFFICE AND DEPARTMENT, REPORT ALL IRREGULARITIES TO THE BOARD OF COUNTY COMMISSIONERS, AND AFFIX RESPONSIBILITY FOR THE IRREGULARITIES. THE THREE GENERAL TYPES OF GOVERNMENT AUDITS ARE FINANCIAL AND COMPLIANCE, ECONOMY AND EFFICIENCY, AND PROGRAM RESULTS. THE AUDITOR EXAMINES FINANCIAL AND OTHER DATA, VERIFIES AND EVALUATES MANAGEMENT SYSTEMS AND PROGRAMS, AND SUGGESTS IMPROVEMENTS IN PROCEDURES AND SYSTEMS THROUGH SURVEYS, FIELD WORK, AND REPORTING. THE THREE PRIMARY REPORTING FORMATS ARE INTERNAL AUDIT REPORTS, SURVEY REPORTS, AND REPORTS TO MANAGEMENT. CRITERIA FOR SELECTING OPERATIONAL OR FINANCIAL AUDITS AND FOR SELECTING PROGRAM RESULTS AUDITS ARE PROVIDED, TOGETHER WITH A LIST OF GOALS AND OBJECTIVES. TABLES AND A CHART ARE INCLUDED. (JLF)