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Frequently Asked Questions For Internal Audit

Welcome to the questions and answers area.
We have a large database of FAQs so we have organized them by topic. For frequently asked questions related to a specific topic, select it from the list below.

  

What is the primary function of the Internal Audit Department?
The primary function of the Internal Audit Department is to perform financial, compliance and operational audits of Departments under the Board of County Commissioners and other agencies receiving funds from the Board of County Commissioners. 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, control and governance processes.
How can I get a copy of an audit report?
Copies of audit reports can be either reviewed on-line or a hard copy can be mailed or picked up at the Internal Audit Department's office located in the Courthouse at 1115 Manatee Avenue West in Bradenton, 941-741-4017.
Does the Internal Audit Department audit other Constitutional Offices?
Our jurisdiction is limited solely to the Board of County Commissioners. However, if other Constitutional Officers such as the Sheriff, Tax Collector, Supervisor of Election, Property Appraiser or the Clerk of the Circuit Court would like to use our services, they may do so by written request.
What standards do you audit under?
Our audits are performed in accordance with Generally Accepted Governmental Auditing Standards, issued by the Comptroller General of the United States; and the Standards for the Professional Practice of Internal Auditing, issued by the Institute of Internal Auditors.
What other services does the Internal Audit department provide?
Our Department can also provide investigative services in cases of alleged county employee or vendor misconduct. We may also provide research of industry standards or other departmental assistance defined by the requesting department.
How can I report employee misconduct, vendor abuse or County waste and abuse?
Our Department has a hotline for employees as well as the general public, to report County fraud, waste and abuse and employee misconduct. The hotline is designed for callers to leave a message and they can either remain anonymous or leave their name. The hotline phone number is 941-742-5938. Information can also be reported through the Clerk's Internal Audit Department web page . If callers would like to speak directly to an auditor, they may do so by calling 941-741-4017.
Who audits the Internal Auditors?
As part of the auditing standards, our Department is audited by independent Certified Public Accountants once every three to five years. These audits are called Peer Reviews. We have had four Peer Reviews and have been found to fully comply with Auditing Standards.
What is the size of the Internal Audit staff?
Our Department is staffed with seven full time auditors.
What are the qualifications of your Internal Audit staff?
Our staff has qualifications that include Certified Public Accountants (CPAs), Certified Internal Auditors (CIAs), and Certified Fraud Examiners (CFEs)