Internal Audit Division
Thank you for visiting the web site of the City of Fort Lauderdale's Internal Audit Division. We offer the following services:
Financial - Review of the reliability and integrity of financial and operating information and reports.
Compliance - Examine systems established to ensure compliance with plans, policies, procedures, laws and regulations.
Operations/Management - Appraise the economy and efficiency of resources employed. Determine if process is consistent with department's goals and objectives.
Safeguard Assets - Review procedures that safeguard City assets. Verify existence and usage.
Consulting/Business Conduct - Provide independent advice on how to develop internal controls of programs. Review and evaluate whether business conduct was in accordance with and related to the City of Fort Lauderdale ordinances, policies and regulations.
The Audit Process
A Preliminary Survey takes place in the form of a meeting with auditee to discuss concerns and establish the general purpose and scope of the audit. A questionnaire is generally used to gather background information and determine what information needs to be examined.
The fieldwork consists of additional interviews, making visual observations, asking questions and reviewing written documentation. During this work, possible control improvements may be identified and discussed with auditee. (Preliminary survey and fieldwork may be done during the same visit.)
The Auditor examines the information gathered from the fieldwork and prepares written workpapers that detail this information. Workpapers are carefully reviewed to ensure all parts of the audit program have been examined and the draft report addresses concerns raised from the fieldwork.
A Draft report evaluates program control strengths and weaknesses and requests management's written comments on all findings and recommendations.
The final report includes management's written comments and plan for implementing recommendations from findings or observations stated in the report.
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