Types of Internal Audit
Services
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The Internal Audit Department of the Manatee County
Clerk of the Circuit Court's Office provides the following types
of audit services which are often combined for a comprehensive
coverage:
FINANCIAL AUDITS: These audits include, but are not limited
to, verifications that the financial transactions of the audited
entity are:
a) accurately recorded and reported,
b) properly approved, and
c) are legal expenditures which serve a public purpose.
COMPLIANCE AUDITS: These audits test compliance
with Federal and State of Florida regulations. In addition, tests
are performed of local ordinances and resolutions of the Board
of County Commissioners, and policies and procedures of County
departments or other entities receiving funds from the Board of
County Commissioners.
OPERATIONAL / PERFORMANCE AUDITS: These audits
include, but are not limited to review, analysis, and substantive
testing of:
a) the audited entity's internal control structure
and environment,
b) the processes of operations for efficiency and effectiveness,
and
c) the audited entity's method and scope of operations compared
to other similar entities to determine "best practices".
Investigations:
The Internal Audit Department investigates, reports,
and makes referrals for criminal prosecution for allegations of
employee or vendor misconduct, illegal acts, abuse, irregularities,
and fraud that are discovered during audits or are forwarded from
management, employees, or the public.
Departmental Assistance:
The Internal Audit Department also provides Manatee
County departments with independent analysis, review, and recommendations
for new and continuing processes that management requests assistance
in reviewing. Internal Audit also provides polling/consensus equipment
for auditing and use by departments and other entities.
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