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IV. RESPONSIBILITIES <br />A. Internal Audit Division is responsible for properly managing the department so <br />that (1) audit work fulfills the purposes and responsibilities established herein; (2) <br />resources are efficiently and effectively employed; and (3) audit work conforms to <br />the Government Audit Standards, issued by the Comptroller General of the <br />United States. <br />The Internal Audit Division will report in writing on all audits and reviews <br />conducted and will attend the Audit Committee meetings on a quarterly basis to <br />report on significant recommendations and the operations of the audit services <br />function. <br />B. Generally, the Internal Audit Divsion will notify the department director or <br />manager ("auditee") that a review is scheduled. This written notification should <br />inform the auditee of when the audit is scheduled, who will be performing the <br />audit, and why the audit has been planned (regularly scheduled, management or <br />external auditor request, etc.). The notification should also include the objectives <br />and scope of the audit; the expected start date and planned duration of the audit; <br />and advance preparation needs. <br />C. The director or manager of the department under audit is responsible for: <br />Ensuring that a spirit of cooperation prevails throughout the course of the <br />examination. <br />Ensuring corrective action is taken if inadequacies are identified in the <br />written audit reports. <br />Informing the Senior Internal Auditor of any actual or suspected fraud or <br />illegal acts for independent review. <br />D. The Audit Committee is responsible for ensuring that areas of risk within the <br />County are reviewed on a regular basis; activities susceptible to fraud, waste, <br />and abuse of County resources are audited; and internal controls are in place <br />and implemented. <br />V. REPORTS AND PROCEDURES <br />Upon the completion of audit fieldwork, the Internal Audit Division should discuss <br />the proposed audit findings and recommendations with the auditee at a closing <br />conference. Audit will prepare a report draft with their proposed findings and <br />recommendations along with a space for management's responses. The draft is <br />then forwarded to the appropriate manager to respond and outline corrective <br />actions to be taken. The responses are due two (2) weeks after the receipt of the <br />draft report. The auditee's response will include comments, action items, and <br />AWachmenl number 1 \n <br />F-1 Page 24 <br />