AG 2018 01 16 - Laserfiche WebLink

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Audit Charter PURPOSE It is the policy of Cabarrus County to maintain an Internal Audit Division as a means of providing the Board of County Commissioners, the County Manager and all levels of management with information to assist in the control of operations and in reaching a conclusion concerning the overall control over assets and the effectiveness of the system of internal control in achieving its broad objectives. This charter establishes the general authority and responsibility of the Audit Division. II. AUTHORITY AND SCOPE OF AUDIT ACTIVITIES Authority The Internal Audit Division shall have the authority to conduct financial, compliance, operational, performance, and information systems audits for all departments, offices, activities, and programs under the control of the County. Additionally, the Internal Audit Division shall have the authority to perform special reviews, investigate allegations of misuse of County funds and resources. With approval of the Audit Committee, the Internal Auditor, the County Manager, and or the Board of County Commissioners shall have the authority to obtain contract services of public accountants, management consultants or other professional experts necessary to assist in the discharge of its responsibilities. To properly carry out their responsibilities, the Internal Audit Division personnel are authorized to have: Full, free, and unrestricted access to County functions, activities, operations, records, data files, computer programs, property and personnel. In addition, authority is granted to Audit staff to request reasonable assistance from appropriate County personnel in acquiring requested records, documents and files, as well as inspection and entry privileges to all assets owned, leased, or borrowed by the County. It is expected that the Audit staff will exercise discretion in the review of records to ensure the confidentiality of all matters that come to their attention. AWachmenl number 1 \n F-1 Page 22