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Collier County Clerk of the Circuit Court
Office of Inspector General
3315 Tamiami Trail East, Ste. 316
Naples, FL 34112
Phone: (239) 252-8412
Email: Inspector General

Mailing Address
Collier County Clerk of the Circuit Court
Office of Inspector General
3315 Tamiami Trail East, Ste. 102
Naples, FL 34112-5324

 

 

Audit Services Unit – Adds Value and Insight

What is Internal Auditing?

Audits performed provide an independent appraisal of the risk of our operations, and whether desired results and objectives are achieved in accordance with prescribed laws, regulations and policies and procedures.  Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. 

Some of our key objectives include:

  • Offer Insight and Advice
  • Evaluate Risks
  • Assess Controls
  • Ensure Accuracy
  • Improve Operations
  • Promote Ethics
  • Review Process and Procedures
  • Monitor Compliance
  • Assure Safeguards
  • Report Red Flags of Fraud to be Investigated
  • Communicate Results

Audit Planning

The OIG recognizes that an overall strategy and annual plan are critical to meet the goals, objectives, and mission of the office. Annually, projects are selected and prioritized using a dynamic risk-based approach. Risk factors include:

  • Budgeted dollar volume and related variances
  • Complexity and sensitivity of departmental operations
  • Economic factors such as the amount of financial impact, volume of transactions, number of personnel, generation of revenue, and the alignment of responsibility
  • Changes in organization, management, key personnel, and information systems
  • Environmental factors such as controls, regulations, and public perception

The annual risk assessment is composed of a review of risks at the office, department, and process levels.  This involves considering the applicable financial, operational, technological, compliance, and strategic risks.

  • Risk is the possibility of an event occurring that will have an impact on the achievement of objectives. Risk is measured in terms of impact and likelihood.
  • Risk is managed through control processes, which are the policies, procedures and activities that are designed to ensure that risks are contained within the risk tolerances established by management.

We have created a Risk Universe in our audit software, which addresses the level of risk and applicable controls associated with each entity and process.  The risk universe is always evolving and being updated, and it forms the basis for our annual plan.  The Annual Risk Assessment and Work Plan describes each engagement scheduled, including the objectives and the scope.  Engagements may be initiated based on management’s request, prior audit history, or the annual risk assessment. 

Data Analytics

We have transitioned much of our audit work from traditional sampling methods to data analytics, which is specifically addressed by the Institute of Internal Auditors (IIA) in Standard 1220.A2.  This methodology allows us to have a more comprehensive view of the entire population being tested.

Consulting Services

We provide consulting services as agreed upon by management, to provide insight and awareness of best practices and internal controls.  Upon request, the Clerk’s or BCC’s management has the option to employ our services to assist with process and control reviews, system implementation reviews, advice, training and other non-audit services. 

 

 

 

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