The Audit Services Unit of the Clerk & Comptroller's Division of Inspector General conducts financial, operational, and compliance audits intended to improve the effectiveness of governance, risk management and control processes within the Clerk's office and Palm Beach County government.
- Audits Services reports on the Clerk & Comptroller's office
- Audit Services reports on other government entities
- Audits of the Clerk's Office by Outside Entities
The Audit Services Unit's primary objectives include the below.
- Evaluating the effectiveness of the organizations’ ability to identify and manage risks and ensure controls are in place to sufficiently mitigate the vulnerabilities and potential impacts.
- Reviewing the reliability and integrity of financial and operating information.
- Reviewing the systems established to ensure compliance with policies, procedures, laws and regulations.
- Reviewing the means of safeguarding assets and verifying the existence of such assets.
- Appraising the economy, efficiency and effectiveness with which resources are employed.
- Reviewing operations or programs to ascertain whether results are consistent with established objectives and goals.
- Reporting audit results and recommendations, and following up on management's resolution of corrective actions.
To ensure the most efficient and effective utilization of audit staff resources, a risk-based audit selection process is in place. The Audit Services Unit prepares an audit work plan for each fiscal year. The plan is derived from a variety of sources including:
- Areas representing higher risk to the organization.
- Special requests and management input on areas of concern.
- Allegations of waste, fraud or abuse.
The audit work plan is revised as needed throughout the year in response to unanticipated requests or newly-identified risks.
The Audit Services Unit prepares written reports detailing the results of audit work performed. Management provides written responses to the audit recommendations, which are included in the report. The responses will include corrective actions to be taken by management and the dates by which the actions will be implemented.
Final audit reports are issued to the appropriate parties and posted on the Clerk & Comptroller Web site. Team members follow up on corrective actions indicated in the management responses to monitor successful completion.
The audit report prepared for or on behalf of a unit of local government becomes a public record when the audit becomes final and is presented to the unit of local government (Section 119.0713, Florida Statutes). This public release occurs when the final audit report is delivered to the Clerk & Comptroller as the elected official of the agency.
Audit reports are posted on the Clerk & Comptroller website.
The Clerk & Comptroller employs a staff of highly qualified and experienced professional auditors with various certifications, including but not limited to: Certified Inspector General, Certified Inspector General Auditor, Certified Inspector General Investigator, Certified Public Accountant, Certified Internal Auditor, and Certified Fraud Examiner.
As the audit function encompasses a large range of reviews, including highly specialized and technical subject matters, outside consultants are occasionally called upon to assist in reviews and the evaluation of best practices. Outside consultants include, among others, fraud investigators, information technology specialists, forensic auditors, investment and debt specialists, law enforcement specialists, actuaries, security specialists, and the organization’s external auditors. In analyzing staffing requirements, the office has determined that recruiting and maintaining such specialized expertise on staff is not cost effective.
When the Audit Services Unit determines the need for an outside consultant, the Inspector General/Audit Director will assess the competency, independence, and objectivity of the consultant as it relates to the particular assignment to be performed. The Audit Services Unit will manage the services of all consultants and will continue to be responsible for the creation, presentation and content of all reviews.