Editor's Note—These sections have been renumbered at the
county's request; they were previously numbered article III of ch.
105, §§105.110—105.120.
[Ord. No. 95-13 §1, 2-1-1995]
A.
Plans
and defines the scope of the audit programs, the type of audits and
entities to be audited.
B.
Conducts
audits and segments of major audit programs with considerable independence,
gathers background information to determine audited entity's authority,
responsibilities, organizations and procedures; meets with representatives
of audited entity.
C.
Develops
and defines criteria to be used in evaluating the operation and maintenance
of accounting records and systems, the processing of financial transactions
and compliance with program requirements.
D.
Prepares
work papers to support audit work and findings; examines, analyzes
and verifies accounting, financial and operating data and records.
E.
Completes
work papers, documents audit steps and findings.
F.
Schedules
and assigns work to subordinates; meets with staff to discuss status
of projects, reassign priorities and make suggestions for the timely
completion of work.
G.
Reviews
management comments resulting from the completion of the County annual
report and discusses with representatives of outside auditors if appropriate.
H.
Reads
numerous publications in order to keep informed of new regulations,
pending legislation and other matters which could affect the County's
financial situation; notifies the County Council, County Counselor,
Director of Finance and other concerned parties of pertinent changes.
I.
Reviews
and analyzes payroll documents on a regular basis.
J.
Prepares
written reports for major audit programs and develops recommendations
for improved policies, procedures and controls and other corrective
actions based on audit findings.
K.
Conducts
follow-up investigations to determine whether corrective actions have
been taken on problems found in previous audits.
L.
Meets
with representatives of audited entity to explain findings, discuss
problems and suggests corrective actions.
M.
Conducts
desk audits of reports prepared by County departments to check and
verify accuracy and completeness of information and identify irregularities
requiring corrective actions.
N.
Performs
related work as required or as directed by the County Council.
[Ord. No. 97-105 §§1—3, 7-30-1997]
A.
The Council
hereby adopts the Standards for the Professional Practice
of Internal Auditing, as revised, the Statement of
Responsibilities of Internal Auditors, as revised, and The Institute of Internal Auditors Code of Ethics, as revised,
a copy of which is on file in the City offices and incorporated herein
as if fully set forth.
B.
The standards
shall be amended as follows:
Each time that the term "board of directors" appears, the term
shall be replaced by "County Council".
Each time that the term "internal auditing department" appears,
the term shall be replaced by "County Auditor's Office".
Each time that the term "director of internal auditing" appears,
the term shall be replaced by "County Auditor".
C.
The County
Auditor's Office shall adhere to the standards adopted by this Section
in the performance of its responsibilities.
