Audit Services is a role of the Division of Inspector General. These personnel conduct financial, operational and compliance audits intended to improve the effectiveness of governance, risk management and control processes within the Clerk’s office and Clay County government.
Objectives
- Evaluate effectiveness of the organization’s ability to identify and manage risks and ensure controls are in place to sufficiently mitigate the vulnerabilities and potential impacts
- Review reliability and integrity of financial and operating information
- Review systems that ensure compliance with policies, procedures, laws and regulations
- Review means of safeguarding assets and verify existence of such assets
- Appraise economy, efficiency and effectiveness with which resources are employed
- Review operations/programs to ascertain if results are consistent with established objectives
- Report audit results and recommendations; follow up on management’s corrective actions
Audit Selection
To ensure the most efficient and effective utilization of audit staff resources, a risk-based audit selection process is in place. The Inspector General prepares an audit work plan for each fiscal year derived from a variety of sources, including:
- Areas representing higher risk to the organization
- Special requests and management input on areas of concern
- Allegations of waste, fraud or abuse
The audit work plan is revised as needed in response to unanticipated requests or newly identified risks.
Report Issuance
The Inspector General prepares written reports detailing the results of audit work performed. Management provides written responses to audit recommendations that are included in the report. Responses will include corrective actions planned by management and the dates by which actions will be implemented. Final audit reports are issued to the appropriate parties and posted on the Clay County Clerk of Court and Comptroller’s Inspector General website page. The audit report prepared for or on behalf of a unit of local government becomes a public record when the audit becomes final and is presented to the unit of local government (Section 119.0713, Florida Statutes).
The Inspector General follows up on corrective actions indicated in the management responses to monitor successful completion.
