You are assigned to audit the state agency responsible for overseeing juvenile delinquency prevention programs. The state finances programs in each of its 20 counties. All counties are required to have an intensive counseling program directed as high-school aged youths considered to be at "high risk" and a recreation program directed at the general youth population.

Required: You are a state auditor assigned to audit the efficiency and effectiveness of the program. You plan to visit the state agency and a sample of the counties Describe four controls or strategies you would expect the state to institute as part of its oversight process.