The Audit Services Unit of the Clerk of the Circuit Court & Comptroller's Division of Inspector General conducts financial, operational, and compliance audits intended to improve the effectiveness of governance, risk management and control processes within the Clerk's office.

In November 2023, our office successfully completed an external peer review of internal auditing practices. The Association of Inspectors General peer review team evaluated our IG office based upon The Institute of Internal Auditors’ (IIA) International Standards for the Professional Practice of Internal Auditing (Standards). We received an unqualified opinion, confirming our full compliance with all relevant Standards. Areas of distinction noted in the final report included proficient use of analytical tools to evaluate large data sets to mitigate operational risks, strong working relationships with management, and comprehensive IG policies and procedures that enabled compliance with the Standards. This recognition reflects our commitment to providing the highest standards of excellence for the benefit of our agency and citizens. View the complete reports.

 

Reports Available

Audit Objectives

The Audit Services Unit's primary objectives include the below.

  • Evaluating the effectiveness of the organizations’ ability to identify and manage risks and ensure controls are in place to sufficiently mitigate the vulnerabilities and potential impacts.
  • Reviewing the reliability and integrity of financial and operating information.
  • Reviewing the systems established to ensure compliance with policies, procedures, laws and regulations.
  • Reviewing the means of safeguarding assets and verifying the existence of such assets.
  • Appraising the economy, efficiency and effectiveness with which resources are employed.
  • Reviewing operations or programs to ascertain whether results are consistent with established objectives and goals.
  • Reporting audit results and recommendations, and following up on management's resolution of corrective actions.

Audit Selection

To ensure the most efficient and effective utilization of audit staff resources, a risk-based audit selection process is in place. The Audit Services Unit prepares an audit work plan for each fiscal year. The plan is derived from a variety of sources including:

  • Areas representing higher risk to the organization.
  • Special requests and management input on areas of concern.
  • Allegations of waste, fraud or abuse.

The audit work plan is revised as needed throughout the year in response to unanticipated requests or newly-identified risks.

Report Issuance

The Audit Services Unit prepares written reports detailing the results of audit work performed. Management provides written responses to the audit recommendations, which are included in the report. The responses will include corrective actions to be taken by management and the dates by which the actions will be implemented.

Final audit reports are issued to the appropriate parties and posted on the Clerk of the Circuit Court & Comptroller website. Team members follow up on corrective actions indicated in the management responses to monitor successful completion.

Confidentiality

The audit report prepared for or on behalf of a unit of local government becomes a public record when the audit becomes final and is presented to the unit of local government (Section 119.0713, Florida Statutes). This public release occurs when the final audit report is delivered to the Clerk of the Circuit Court & Comptroller as the elected official of the agency.

Audit reports are posted on the Clerk of the Circuit Court & Comptroller website.

Staff

The Clerk of the Circuit Court & Comptroller employs a staff of highly qualified and experienced professional auditors and investigators with various certifications, including but not limited to: Certified Inspector General, Certified Inspector General Auditor, Certified Inspector General Investigator, Certified Public Accountant, Certified Internal Auditor, and Certified Fraud Examiner.

As the audit function encompasses a large range of reviews, including highly specialized and technical subject matters, outside consultants are occasionally called upon to assist in reviews and the evaluation of best practices. Outside consultants include, among others, information technology and security specialists. In analyzing staffing requirements, the office has determined that recruiting and maintaining such specialized expertise on staff is not cost effective.

When the Audit Services Unit determines the need for an outside consultant, the Inspector General will assess the competency, independence, and objectivity of the consultant as it relates to the particular assignment and manage the services performed.

For information on Palm Beach County government’s Internal Auditor or Inspector General, please visit their websites.