The Audit Process
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Internal Audit selects individual entities for audit
based on a two-year plan called the Long Range Audit Work Schedule.
This document is prepared with solicitation of input from individual
County Commissioners, the County Administrator, the Director of
the Financial Management Department, and the Clerk of the Circuit
Court.
Audits performed by the Internal Audit Department
generally include the following phases, regardless of the type
of audit performed:
2. FIELD WORK: Fieldwork consists of auditor tests, analysis,
review, and documentation of work performed. Audit findings are
discussed with management as they are found to allow immediate
correction when applicable. All work papers are reviewed for compliance
with auditing standards during this phase.
3. EXIT CONFERENCE: An exit conference is
held with management in which all findings are discussed with
management to obtain input and clarification.
4. AUDIT REPORT ISSUED: The Draft Audit Report
is written, approved by the Clerk of the Circuit Court and forwarded
to management for responses. Management's responses are obtained
and included as part of the published Audit Report. The Audit
Report is distributed simultaneously to management of the audited
entity, the County Administrator, the Board of County Commissioners,
and the public.
5. FOLLOW-UP AUDIT: The Internal Audit Department
performs a follow-up audit, approximately six months after the
Audit Report is released. This follow-up audit reviews the status
of implementation of recommendations from the Audit Report and
any other significant issues which come to Internal Audit's attention
since release of the Audit Report.
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