Summit County Internal Audit Charter
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Summit County Internal Audit Charter

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Description

Internal Audit DepartmentInternal Audit Department Summit County D In Atramento Internal Audit Department CHARTER Introduction Internal auditing is an independent appraisal activity established within the County to examine and evaluate its operations. The objectives of the Internal Audit Department are to assist members of the County in the effective discharge of their responsibilities by furnishing them with analyses, appraisals, recommendations, counsel, and information concerning the activities reviewed and by promoting effective control at reasonable cost. Role of the Internal Audit Department The Internal Audit Department is established by the voters of Summit County and memorialized in the County Charter, and its responsibilities are defined by the Audit Committee. The Director of the Internal Audit Department will report directly to the Audit Committee. Authorization and Responsibilities Authorization is granted for full and complete access to any of the County’s records (either manual or electronic), physical properties, and personnel relevant to a review. Documents and information given to internal auditors during a periodic review will be handled in the same prudent manner as by those employees normally accountable for them. Internal auditors have no direct responsibility or any authority over any of the activities or operations that they review. They should not develop and install procedures, ...

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Informations

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Language English
CHARTER
Introduction
Internal auditing is an independent appraisal activity established within the County to examine
and evaluate its operations.
The objectives of the Internal Audit Department are to assist
members of the County in the effective discharge of their responsibilities by furnishing them
with analyses, appraisals, recommendations, counsel, and information concerning the activities
reviewed and by promoting effective control at reasonable cost.
Role of the Internal Audit Department
The Internal Audit Department is established by the voters of Summit County and
memorialized in the County Charter, and its responsibilities are defined by the Audit
Committee.
The Director of the Internal Audit Department will report directly to the Audit
Committee.
Authorization and Responsibilities
Authorization is granted for full and complete access to any of the County’s records (either
manual or electronic), physical properties, and personnel relevant to a review. Documents and
information given to internal auditors during a periodic review will be handled in the same
prudent manner as by those employees normally accountable for them.
Internal auditors have no direct responsibility or any authority over any of the activities or
operations that they review. They should not develop and install procedures, prepare records,
or engage in activities which would normally be reviewed by internal auditors.
Recommendations on standards of control to apply to a specific activity may be included in the
written report of audit findings and opinions which is given to operating management for review
and implementation.
Definition of Audit Scope
The scope of internal auditing encompasses the examination and evaluation of the adequacy
and effectiveness of the County's system of internal control and the quality of performance in
carrying out assigned responsibilities. It includes:
Reviewing the reliability and integrity of financial and operating information
and the means used to identify, measure, classify, and report such
information.
Reviewing the systems established to ensure compliance with those
policies, plans, procedures, laws, and regulations which could have a
Summit County
Internal Audit Department
D
In Atramento
Internal Audit Department
Internal Audit Department
significant impact on operations and reports and whether the organization
is in compliance.
Reviewing the means of safeguarding assets and, as appropriate, verifying
the existence of such assets.
Reviewing and appraising the economy and efficiency with which resources
are employed.
Reviewing operations or programs to ascertain whether results are
consistent with established objectives and goals and whether the operations
or programs are being carried out as planned.
Reporting Accountabilities
The Internal Audit Department reporting procedures are as stated in the Audit Committee By-
Laws as amended on June 23, 2004.
Audit Committee By-Laws
1.02.8 Review and approve all preliminary financial and performance auditing reports
performed by the Department.
(A) To comply with O.R.C. §149.433 and the Ohio Sunshine Laws (copies
attached) regarding security and infrastructure issues to protect any public
office against attack, interference or sabotage or to prevent, mitigate, or
respond to acts of terrorism, the reporting procedure will be as follows:
1.
The Internal Audit Department (IAD) will separate security and infrastructure
issues from other audit issues and develop two reports.
2.
The auditee will be informed of the security issues during the audit exit
conference and the two preliminary reports will be forwarded to management
with a request for a management action plan and implementation timeframe
to address all issues in both reports.
3.
The Audit Committee will receive both reports for approval.
4.
Upon approval by the Audit Committee, the final audit report that becomes
public record will state that security issues were discussed with the auditees
and because of the new laws as referenced above, these specific issues are
not reflected in the final report.
5.
The confidential report addressing security/infrastructure issues will remain
confidential as mandated by O.R.C. Section 149.433.
6.
The Audit Committee and the IAD will closely monitor the implementation of
the management action plan addressing the security findings.