Authority & Scope of Work

The Department of Inspector General of the Clerk & Comptroller's Office provides auditing services to the County under Chapter 119.0713, Florida Statutes and the Constitution of the State of Florida and as outlined in the Inspector General Charter. The Department of Inspector General may perform audits of all functions of the Board of County Commissioners and the Clerk & Comptroller's Office. The Department also may audit separate entities for which the Board of County Commissioners provides funding.

Audits are performed within professional guidelines and standards issued by the Institute of Internal Auditors, as well as by the United States General Accounting Office.

In providing this service, the Department of Inspector General:

  • 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 identified risks.
According to the Institute of Internal Auditors:
  • The mission of the internal audit function helps the annual external (outside) auditors assess risk based upon the reports submitted and accepted by the Board of County Commissioners. Internal audits help an organization enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight.         
  • The definition of internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, internal control, and governance processes.