PORT OF SEATTLE 
AUDIT COMMITTEE PUBLIC MEMBER/CITIZEN REPRESENTATIVE
FINANCIAL EXPERT INTERVIEW QUESTIONS 

The Chair of the audit committee will start the interview process by giving a quick
introduction and overview of the Port of Seattle authority, operation, and structure. 
Questions: 
1. Can you briefly describe to us why you want to serve on the Port's Audit Committee
as the public member representing the public? 
2. Audit Committee Financial Expert Consideration
Can you give us an overview of your expertise, knowledge, or skills in financial
reporting and internal controls assessment? Be specific as to education, experience,
when, where, and how you have applied financial knowledge. 
Give us specific examples or experience relating to the following: 
Generally accepted accounting principles (GAAP) - an understanding of GAAP
and financial statements including those relevant to the standards for state and
local government accounting and financial reporting issued by the Government
Accounting Standards Board (GASB). Ability to assess the general application of
such accounting principles in connection with the accounting for estimates,
accruals, reserves, etc. 
Generally accepted auditing standards (GAAS) - experience preparing, auditing,
analyzing, or evaluating financial statements and an understanding of internal
controls or procedures for financial reporting 
Generally accepted government auditing standards (GAGAS)  the Yellow Book
issued by the Comptroller General of the United States 
Knowledge of the Single Audit Act of 1984, as amended, and the U.S. Office of 
Management and Budget - Circular A-133 
An understanding of audit committee functions and its oversight role 

3.  What is you experience with Enterprise Risk Management (ERM), including general
risk assessment and internal controls evaluation. 
4. What is your experience with Performance Audits? 
5. Why do you believe you are qualified to serve on the Port's Audit Committee? Why
should we select you to representative the public? 
6. Would you have any conflicts of interests in serving on the audit committee? 
7. Have you ever perfo rmed work for the Port of Seattle? 

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PORT OF SEATTLE 
AUDIT COMMITTEE PUBLIC MEMBER/CITIZEN REPRESENTATIVE
FINANCIAL EXPERT INTERVIEW QUESTIONS 
8. Is there any additional information that you would like us to know about you? 
9. Audit Chair: the Audit Committee meets, in public, once a month. The meetings are
normally on the first Tuesday of every month and run from 9:00 am to 11:00 am.
Port Staff distributes materials for meeting discussions about a week in advance of
the meeting. We are seeking for an individual who can make a commitment to serve
a three-year term. 
10. Do you have any questions that you would like to ask the interview panel?














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