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.
