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The Audit Connection Blog

Results for: best practices


Larger governments struggle with segregating duties, too

August 3, 2021

It’s easy to assume larger local governments have no problems fully implementing best practices for segregation of duties. While segregating duties can be easier for larger governments with more employees, they can struggle with the process, too. The State Auditor’s Office has some suggestions for navigating challenges on your journey to segregating duties!

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Change Management Lesson 5: Moving from competence to mastery

February 18, 2020

Employees who have knowledge about a new process aren’t automatically proficient at achieving the desired results. Even with the best of intention and motivation, if I just depend on my individual knowledge and desire, I might never attain the needed ability level to make a new or changing process successful. So how do we incorporate a new skill into our ability?

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Change Management Lesson 4: Training for knowledge

February 4, 2020

Change management starts with building awareness and desire because it recognizes that success requires each employee to choose to adopt and use the new process. Training for new knowledge will yield best results if the people involved have enough awareness and desire to embrace the change, and to seek knowledge and put it to use.

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Change Management Lesson 2: Building Awareness of the Change to Come

January 14, 2020

In our Lesson 1 post, we introduced change management as a strategy to implement successful process improvement initiatives. In this installment, we will introduce the ADKAR (Awareness, Desire, Knowledge, Ability, Reinforcement) change management model. This is a five-stage approach to help organizations manage the people side of change. Today, we will focus on Awareness.

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Runner at starting blocks

Change Management Lesson 1: How to Get Started

January 7, 2020

Government staff often ask where to start when they seek to improve a process like permits, asset management, approval queues and so on.

It’s hard to know what actions to take without looking at why you are where you are today, and the mindset of the people who will have to make the change happen.

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Does your government provide take-home vehicles?

November 8, 2019

When was the last time you assessed risks related to your take-home vehicle program, or updated your policy? Are you certain the benefits outweigh the costs?

To help you navigate these waters, our Office’s Center for Government Innovation has developed a new resource to help you identify and implement best practices over take-home vehicles.

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New resource identifies best practices for small and attractive assets

October 24, 2018

BBB. Recently, the Performance Center provided several resources on accounting for capital assets to help local governments with financial reporting. Another group of assets, which fall below a government’s capitalization threshold, should also be considered when establishing and evaluating asset policies and other internal controls. In Washington, we frequently refer to these as “small and attractive assets,” but they these could be described using different terminology.

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Know what to look for to prevent disbursement fraud

October 9, 2018

Fraudulent disbursements are the most common form of asset misappropriation. This type of disbursement occurs when an employee uses their position to make payment for an inappropriate purpose. They are on-book fraud schemes, which means that money in the form of checks leaves the entity fraudulently, but is recorded on the books and leaves an audit trail. In this way, entities can become victims of fraud, even when no cash is involved.

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