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".
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.
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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