Internal Audit selects a section within the Division of Administration for audit after a risk assessment has been completed.
The Audit Process
The audit process will contain the following steps:
1. The Internal Audit Administrator selects the Section to be audited.
2. Clear, concise audit objectives will be established.
3. Internal Audit will prepare an audit program that accomplishes the objectives set forth in the audit assignment.
4. Section Head will receive a letter announcing the audit's start, functions to be audited, audit objectives, and time frame. The Internal Audit Administrator will work with the Section Head to schedule an entrance conference during which they will discuss the start of the audit, the audit's objectives, make arrangements for workspace, and tour the facilities.
5. During fieldwork, the Internal Auditor will discuss preliminary findings.
6. The Internal Auditor will prepare and present an audit report draft at an exit conference meeting.
7. The Section Head will have seven calendar days to provide a written response, which will be included with the final report.
8. The Internal Auditor will prepare a final report, which will include the Section Head's written response, and submit it to the Commissioner of Administration.