The Program Audit function of the Office of Children's Services (OCS) was established to provide independent, objective assurance and consulting services designed to add value and improve the operations of locally administered Children's Services Act (CSA) programs. These services support CSA to accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
OCS Program Audits evaluate the effectiveness of internal controls and organizational practices applicable to financial and operational activities of CSA. The operating guidelines for program audits are adopted from the Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing.