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target dates and will be incorporated in the final report. If a timely response is <br />not received, the County Manager will be contacted for assistance in resolving <br />the matter. <br />The final audit report will be submitted by the Internal Audit Division to <br />appropriate levels of County management. All audit reports will be distributed to <br />the Audit Committee as they are released, or as part of the normal distribution of <br />audit reports. Audit findings will also be summarized and reported to the Audit <br />Committee and the Board of County Commissioners on a quarterly basis. <br />Subsequent to the issuance of the final report, the Internal Audit Division should <br />schedule a follow up review to ensure that needed actions based on the audit <br />were actually taken. The director or manager of the department, is responsible <br />for seeing that corrective action on recommendations are made or deficient <br />conditions reported by the Internal Audit Division are planned and taken. If the <br />proper corrective action is not taken, the Internal Audit Division is responsible for <br />presenting a report on significant matters to the Audit Committee. <br />VI. INDEPENDENCE AND CODE OF ETHICS <br />Independence is essential for effective operation of the internal audit function. It <br />is the policy of the County; therefore, that all audit activities shall remain free of <br />influence by any organizational elements. This shall include such matters as <br />scope of audit programs, the frequency and timing of audits, and the content of <br />audit reports. Furthermore, the Audit staff has a responsibility to conduct <br />themselves so that their good faith and integrity are not open to <br />question. Standards of professional behavior are based upon the Code of Ethics <br />issued by the Institute of Internal Auditors. <br />VII. QUALITY ASSURANCE <br />In an effort to continually improve the audit function, the Audit staff shall be <br />encouraged to attend continuing education courses and maintain membership in <br />and attend meetings of local, state, and national organizations that serve to <br />promote the modern practice of auditing. <br />VIII. CHARTER AMENDMENTS <br />Amendments of this charter are subject to the approval of the Senior Internal <br />Auditor and the Audit Committee recommended and approved by the Board of <br />County Commissioners. Recommendations regarding Amendments to the <br />AWachmenl number 1 \n <br />F-1 Page 25 <br />