Audit Scope and Methodology
We conducted the engagement in accordance with Generally Accepted Government Auditing Standards
and the International Standards for the Professional Practice of Internal Auditing. Those standards
require that we plan and conduct an engagement to obtain sufficient, appropriate evidence to provide a
reasonable basis for our findings and conclusions based on our engagement objectives. We believe that
the evidence obtained provides a reasonable basis for our findings and conclusions based on our
engagement objectives.
In some instances, we used judgmental sampling methods to determine the samples selected for our
audit test work. In those cases, the results of the work cannot be projected to the entire population.
The period audited was January 2023 through June 2023 and included the following procedures:
• Agreed Concessionaire’s monthly general ledger sales data to what was provided to the
Accounting & Financial Reporting Department
• Agreed point of sale summary reports to the general ledger
• Obtained the Annual Gross Sales Report and compared the report to year-end gross sales data
reported to AFR
• Reviewed the Profit & Loss statements for variances
• Validated that concessionaire was not certified through OMWBE WA and confirmed with
management that they were not reflected as such on the ACDBE participation report submitted
to the FAA