Internal Audit
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.In providing this service, Internal Audit:
- Independently and objectively examines and evaluates activities and functions in 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 County, and mitigate any identified risks.
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.
The Internal Audit Director reports directly to the Clerk & Comptroller,
an elected official,thereby maintaining independence from activities audited.
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.
Authority and Scope of Work
In providing this service, Internal Audit:
- Independently and objectively examines and evaluates activities and functions in 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 County, and mitigate any identified risks.
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.
The Internal Audit Director reports directly to the Clerk & Comptroller, an elected official,thereby maintaining independence from activities audited.
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.
Purpose/Benefits
As a result of the service provided, the County is 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.
Auditing Practices
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
Audit Reporting
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 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(3), Internal Audit workpapers and draft reports are not a public record until the final report is submitted to the Board of County Commissioners.
Audit Reports
The Adobe Acrobat Reader (version 4.0 or higher is recommended). If you do not have Adobe Acrobat installed on your computer, click the link below to download the free Adobe Reader.
Final Report - Clerk Transition - Dated May 21, 2009
Contact Us
the Internal Audit Department may be reached as follows:
Mailing Address:
Internal Audit Department
Pasco County Clerk & Comptroller
14236 Sixth Street
Dade City, FL 33523-3894
Telephone:
(352) 521-4527 or
(800) 368-4274 ext. 4527