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TYPES OF REVIEWS
Services Offered by the Office of Internal Audit Include:
Ø Financial Reviews – Evaluations of control processes with testing to determine whether controls described are functioning as intended and are sufficient to provide assurance that:
o Revenues are accurately and completely captured and properly processed;
o Expenses are reasonable, appropriate, properly approved and reported.
o Financial reporting is accurate and reliable;
o Laws, regulations, and internally developed policies and procedures are followed;
o Assets are properly safeguarded.
Ø Compliance Reviews – Determine the degree of adherence to laws, policies and procedures.
Ø Information Systems Applications and General Controls Reviews– Evaluate system input, output and processing controls, backup and recovery plans, and system data, physical security, application security, etc.
Ø Internal Control Assessments – evaluations of control processes with limited testing to determine whether controls described are functioning as intended.
Ø Management Requested Audits - Reviews and/or analyses based upon the specific management level requests.
Ø Special Projects - Projects that have not been identified as audits on the audit plan, but due to the nature of the item, Internal Audit’s attention is needed to resolving or assisting with these tasks. Category includes assistance with external auditors, the State Auditor’s Office, and investigations.
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Phone: 713-313-7011