Internal Audit is an independent and objective assurance and consulting activity designed to add value and improve the operations of the Clerk & Comptroller’s Office and the Board of County Commissioners. Internal Audit helps the Clerk & Comptroller and Board of County Commissioners accomplish their objectives by bringing a systematic disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes. Internal Audit furnishes management with analyses, appraisals, recommendations, and information concerning the activities reviewed, promoting effective control at reasonable cost.
As a result of the service provided, the Clerk & Comptroller’s Office and County are better assured that risk is being managed effectively and that controls are in place which will help to ensure:
- Assets are adequately safeguarded;
- Compliance with laws, ordinances, policies, etc.;
- Transactions are properly authorized;
- Information provided to management and/or to the public is accurate and reliable;
- Resources are used efficiently, and
- Programs are effective and meeting established objectives.
Authority and Scope of Work
The Internal Audit Department of the Clerk & Comptroller's Office provides auditing services to the County under the authority of the Constitution of the State of Florida.
The Internal Audit Department may perform audits of all functions of the Board of County Commissioners. The Department may also audit separate entities for which the Board of County Commissioners provides funding.
Audits are performed within professional guidelines and standards, which are issued by the Institute of Internal Auditors and also by the United States General Accounting Office.
In providing this service, Internal Audit
- Independently and objectively examines and evaluates activities and functions in the
Clerk & Comptroller's office and the County;
- Assesses risks and evaluates controls;
- Furnishes management with analyses, recommendations, counsel and other information concerning the activities reviewed, to improve the operations of the Clerk and the County, and mitigate any identified risks.
Independence and Objectivity
The Director of Internal Audit reports directly to the Clerk & Comptroller, an elected official, thereby maintaining independence from activities audited.
Objectivity is essential to the audit function. Therefore, the Internal Auditor should not develop or install procedures that will be later reviewed. The Internal Auditor's objectivity will not be compromised by reviewing and recommending controls for new systems. In the installation of new systems, the Internal Auditor can offer suggestions for minimum controls during the course of feasibility studies and program implementation without impairing objectivity.
Audit Selection and Scheduling
Audits are scheduled based on any of the following:
- Degree of risk associated with a function, considering:
- financial exposure
- major changes
- degree of visibility or impact on the overall organization
- results of previous audits of same area or related area
- time since last audit or if area has never been audited
- Requests by management
- Annual-basis audits, such as inventories and cash counts
- Follow-up audits are routinely scheduled in order to determine whether or not recommendations have been implemented
In order to communicate the results of the audit, a report is prepared listing all findings and recommendations.
As a result of the audit process, recommendations are made which should:
- Improve controls or operations, and address risks;
- Provide a benefit or value to the department being audited, to the County,
and to the public;
- Be cost-effective and practical – the cost of the control, policy or procedure
should not outweigh the expected benefit of implementation;
- Help solve problems, usually by addressing the cause of the problem.
The Clerk & Comptroller submits the final report, including a response from the County Administrator or agency audited, to the Board of County Commissioners.
Note: Per Florida Statute 119.0713(2), Internal Audit workpapers and draft reports are not a public record until the final report is submitted to the Board of County Commissioners.
the Internal Audit Department may be reached as follows:
Internal Audit Department
Pasco County Clerk & Comptroller
14236 Sixth Street
Dade City, FL 33523-3894
(352) 521-4527 or
(800) 368-4274 ext. 4527