Audits? What You Can Expect!

We hope this information will help reduce any stress you may be feeling about your upcoming audit. Our goal is to provide information that will help you make a positive impact in your areas

What is an Audit?

An audit is part of the Clerk's system of "checks and balances." It is designed to complement other management evaluations and to provide constructive recommendations for enhanced operational performance. It is also a review of a selected program, activity or function which provides management an independent appraisal of whether:

  • Desired results and objectives are achieved efficiently and effectively;
  • Systems are in place to ensure compliance with laws, policies, procedures and regulations; and
  • Financial and operating information is accurate, complete and reliable.
Although the Division provides other types of services, audits are the most comprehensive and conducted in accordance with statutory requirements and nationally recognized audit standards.

How are audits selected?

The Division works with Clerk personnel and senior management to develop an annual audit plan that is approved by the Clerk and Audit Committee. Audits can be performed as:

  • Required by law;
  • Requested by management; and/or
  • Selected through a risk assessment process.
The Risk Assessment Process can include, but is not limited to:
  • An analysis of department expenditures;
  • An evaluation of the likelihood of financial loss;
  • A review of significant organization or program changes; and
  • Employee or management concerns.

What if this is a bad time?

Before an audit begins, we notify management through an "Audit Announcement", communicating a general purpose of the audit and who will be involved.

A "Kickoff Meeting" is held with appropriate individuals of the area being audited. The purpose of this meeting is to:

  • Introduce the audit team;
  • Discuss the purpose of the engagement; and
  • Seek input about the engagement's direction and scope.

Following the "Kickoff Meeting", auditors will conduct research to develop an understanding of the area being audited and determine specific engagement objectives.

During fieldwork, we review processes, conduct tests and perform other procedures necessary to accomplish our engagement objectives. Fieldwork is the most time-consuming part of the process, as this phase usually includes various activities such as gathering, validating, and evaluating data.

Once fieldwork is complete, we will prepare a draft report of observations containing:

  • Background information;
  • Audit purpose, scope and methodology; and
  • Observations and recommendations.

The draft report is then sent for reviewed and approved by the Audit Manager, Clerk, and Audit Committee, respectively.

Upon approval of the draft report, there will be a "Debrief Conference" held with the Clerk and Audit Client, to discuss the draft report and any noted observations. The audit client will then have the opportunity to prepare a response and Action Plan, based on discussions from the "Debrief". The Audit Client will have 10 working days to provide to the Audit Team with their responses and Action Plans via the Web Management Response application.

How long do audits last?

Audits vary in length, depending on the complexity of the engagement and the amount of required research. We will provide management with periodic updates of our progress.

Audit Client Service Survey

In order to improve the services provided by the Division, we will send client service surveys to management of the audited area for feedback.

Auditor Expectations

Auditors are expected to maintain the highest level of professionalism in their work. Auditors should:

  • Maintain the highest degree of integrity, objectivity and independence in applying professional judgment to all aspects of their work;
  • Use professional judgment in planning, performing, and reporting audit results;
  • Possess an impartial, unbiased attitude;
  • Avoid conflicts of interest in all matters relating to the audit work.
  • Exercise reasonable care and diligence; and
  • Apply the care and skill expected of a reasonably prudent and competent auditor.

Division of Internal Auditing Contacts

Luis Camejo, CIA, CFE, Internal Audit Manager (850) 606-4019
Natalie Hill, Internal Auditor (850) 606-4004