Sheriff's Policy Manual PDF

SHERIFF’S POLICY MANUAL 14.5 INTERNAL AUDIT: 14.5.1 General: A. Internal Audit will recommend efficient internal controls of BSO activities. B. Internal controls comprise the entire system of controls and methods (financial and otherwise) established by BS...

SHERIFF’S POLICY MANUAL 14.5 INTERNAL AUDIT: 14.5.1 General: A. Internal Audit will recommend efficient internal controls of BSO activities. B. Internal controls comprise the entire system of controls and methods (financial and otherwise) established by BSO to: 1. Safeguard its assets 2. Ensure records reliability 3. Promote operational efficiency 4. Monitor adherence to policies and procedures C. Internal Audit reports to the Major - Inspector General, Bureau of Compliance and Accountability. 14.5.2 Internal Audit Responsibility and Authority: Internal Audit will review, appraise, and report on the following: A. Soundness, adequacy, and application of internal controls. B. BSO assets, interests, and safeguards against losses due to: 1. Fraud and other offenses 2. Waste 3. Inefficient administration 4. Other causes C. The suitability and reliability of financial and other BSO management data. 14.5.3 Independent Operation: Reviewed: 03/08/2021 Revised: 10/05/2021 Rescinds: 10/15/2014 Effective: 10/14/2021 14.5 Page 1 of 4  SHERIFF’S POLICY MANUAL A. Internal Audit must be sufficiently independent to allow its auditors to perform their duties effectively and impartially. B. Internal Audit will have: 1. Direct access to all directors and the Sheriff. 2. Independence from audited command staff. 3. Independence from all BSO financial operations. 4. The right to report on any BSO financial operation. C. Internal Audit's auditing activities will be unrestricted, in compliance with generally accepted auditing standards. D. Auditors will have the complete right of access to records, assets, and employees including confidential information. 14.5.4 Internal Control: A. Internal Audit will review the soundness, adequacy, and application of internal controls (financial and otherwise). B. BSO will plan and control its expenditures and revenue to meet its goals and objectives. C. Expenditures and revenue will be in accordance with BSO policies, procedures, and the law. D. BSO assets will be kept in proper custody and not wrongly applied by error or intent. E. Transactions should be correctly recorded, accurately processed, and control accounts maintained. 14.5.5 Irregularities and Fraud: A. Internal Audit will attempt to reveal serious defects in internal control systems. Reviewed: 03/08/2021 Revised: 10/05/2021 Rescinds: 10/15/2014 Effective: 10/14/2021 14.5 Page 2 of 4  SHERIFF’S POLICY MANUAL B. Auditors will be alert to corruption possibilities, be obligated to report all material discrepancies, and inform applicable command levels of justifiable findings. 14.5.6 Audit Reports: A. Auditors must have adequate and relevant evidence to support their conclusions and recommendations. B. Findings and recommendations will be promptly given to the Executive Director, Department of Professional Standards to forward to applicable directors and/or the Sheriff. 14.5.7 Audit Completion: Upon completion, the Internal Audit Director will: A. Assess if audit objectives were achieved. B. Ensure audits have adequate support documentation on findings and conclusions to prepare a complete and accurate report. C. Ensure reports were prepared upon the completion of the audit. 14.5.8 Follow-Up Procedure: A. Audited directors will prepare a response on each recommendation. B. The response will be completed and returned to the Internal Audit Director within 30 days after receipt of the audit report. C. Audited directors' responses will be included in the final audit report. 14.5.9 Management Responses: A. Directors will be responsible for the implementation or rejection of Internal Audit report recommendations. B. Internal Audit reports with responses from directors that dispute findings and/or recommendations will be sent to the Sheriff to determine the audit report's recommended implementation. Reviewed: 03/08/2021 Revised: 10/05/2021 Rescinds: 10/15/2014 Effective: 10/14/2021 14.5 Page 3 of 4  SHERIFF’S POLICY MANUAL 14.5.10 Petty Cash and Informant Funds Audits: The Internal Audit Director or designee will conduct an audit of petty cash and informant funds quarterly. The results of the audit(s) will be documented in an audit report(s). The audit report(s) will be submitted to the Sheriff or designee. Reviewed: 03/08/2021 Revised: 10/05/2021 Rescinds: 10/15/2014 Effective: 10/14/2021 14.5 Page 4 of 4