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1. What is internal auditing?

According to the Institute of Internal Auditors (IIA), internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

2. What types of audits are conducted?

There are many different types of audits. An audit may be of one or more of the following types:

• Financial
  Financial audits are examinations of financial transactions and systems/procedures used to process them. These types of audits may also include assessment of balances or amounts on financial statements or reports.
• Compliance
  Compliance audits determine the degree to which the auditee adheres to laws, regulations, policies, procedures, or contract agreements.
• Operational/Performance
  Operational audits are designed to test the efficiency and economy of operations. Performance audits are designed to audit progress towards goals or objectives established by management.
• Investigative
  Internal Audit undertakes investigative audits when circumstances or evidence suggest a fiscal irregularity involving taxpayer resources.
• Follow-up Audits
  Follow-up audits determine whether management has taken appropriate, effective and timely action to address previously reported issues.

3. What are internal controls?

Internal controls are an organization’s methods and procedures that safeguard the organization’s assets, promote operational efficiency, check the accuracy and reliability of accounting data, and encourage adherence to prescribed policies and procedures.  Effective internal control systems are designed to ensure 1) that resources are used in accordance with laws, regulations, and policies and 2) that resources are safeguarded against waste, loss, and misuse.

4. Are internal controls foolproof?

No. Making internal controls infallible would be cost prohibitive and make business processes unreasonably cumbersome. Internal controls are designed to provide reasonable assurance regarding the achievement of objectives in the effectiveness and efficiency of operations, reliability of financial reporting, and compliance with laws and regulations. Even well designed controls are susceptible to collusion and the failure of supervisors to enforce or monitor the controls.

5. Who receives the audit reports?

The audit reports are issued to the auditee, Board of County Commissioners, the Clerk of the Circuit Court, and the Finance Director. Upon presentation at the Commissioners meeting, the audit report becomes a public document and is available to the media and the general public. Audits are posted on the Clerk's website,

Internal Auditor page.

6. What is the difference between internal auditors and external auditors?

Internal auditors work in the IAD and are employees of the Clerk. They support management and by performing audit activities that address risks and controls at all levels across the BOCC and the Clerk’s office.

External auditors are non-employees of the Clerk and they include the appointed audit firm to conduct the annual audit for the County.  There may be situations where the IAD will contract an external audit firm to perform an audit.   In this situation, the external auditor will function in an internal audit capacity, with oversight provided by the Chief Audit Officer of IAD.

7. What should I do if I suspect someone is involved in something illegal?

Improper activities of employees may be reported directly to the Chief Audit Officer, or by filing a report with Red Flag Reporting at 877-647-3335, or online at www.redflagreporting.com.

8. What is fraud?

The Association of Certified Fraud Examiners defines occupational fraud as “the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resource or assets.”  Elements present for an employee to commit fraud include opportunity, a low chance of being caught, rationalization by the individual that the action is not a crime, and justification of the ends versus the means.

9. Are auditors looking for fraud when performing audits?

Unless they are performing an investigative audit, auditors are not specifically searching for the existence of fraud. During a routine audit they are more concerned with ensuring that adequate systems of internal control exist to reduce the risk of fraud. However, procedures are performed that are meant to detect potential fraud and to assess your area’s exposure to fraud related risk.

10. What should I do if I suspect County resources are being wasted or abused?

Suspected fraud, waste or abuse, or unethical behavior may be reported to the Internal Auditor at 352-341-6424. Identity of caller will be kept anonymous. The intent of Florida Statute 112.3187 (Whistle-blowers Act) is to prevent agencies or independent contractors from taking retaliatory action against any person who discloses information to an appropriate agency alleging improper use of governmental office, gross waste of funds, or any other abuse or gross neglect of duty on the part of an agency, public officer, or employee. You may also submit the report through the RedFlag Reporting. To file report you must use this client code, citrusres. Reports can be made anytime through the toll-free number 1-877-647-3335.

RedFlag Reporting website.

11. What are the most common errors on plan and accounting submissions?

Please refer to our Most Common Erros on PLAN and ACCOUNTING Submissions page.