INTERNAL AUDITING: GENERAL INFORMATION


The Leon County Clerk of the Circuit and County Courts and Comptroller Division of Internal Auditing was established under the administration of Dave Lang in 1993.

Contact Internal Auditing

The Division of Internal Auditing, Leon County Clerk of the Circuit and County Courts and Comptroller, can be contacted by:

Phone: (850) 577-4221
Fax: (850) 577-4037
Mail: P. O. 726 Tallahassee, Florida 32302
E-mail: lnboyd@leoncountyfl.gov

Mission

The mission of the Leon County Clerk of the Circuit and County Courts and Comptroller Division of Internal Auditing is to perform independent appraisals of areas within the Clerk's Office and the Leon County Board of County Commissioners in order to assist management.

Charter

The Charter of the Division of Internal Auditing was approved and issued by Dave Lang on March 24, 1994.

The Leon County Clerk of the Circuit and County Courts and Comptroller("Clerk") has authority under Article VIII, Section 1(d), Constitution of the State of Florida, to audit the programs, systems, policies, records, accounts and other functions and activities for which the Clerk or the Board of County Commissioners ("Board" have direction, control, or responsibility. The Clerk appoints and charges the supervisor of the Division of Internal Auditing ("Division) with the responsibility for conducting internal audits. All audits shall be conducted in accordance with the Standards for the Professional Practice of Internal Auditing.

Internal auditing is a service with the objective of assisting members of Leon County government in the effective discharge of their responsibilities. Internal auditing will provide independent, objective appraisals, analyses, and when appropriate, recommendations about the organization's activities. All records of the Clerk and the Board shall be made available to the Division of Internal Auditing when, in the judgment of the Supervisor of Internal Auditing, such records are necessary to accomplish audit objectives. Internal auditors shall have no authority or responsibility for the activities they audit.

The Clerk has established an Audit Advisory Committee ("Committee") to assist in discharging the Clerk's constitutional duties as auditor. The purpose of the Committee is to provide the Clerk with independent, objective recommendations on matters related to internal auditing so that the internal audit function can serve the best interests of the residents of Leon County.

The Clerk will appoint members to the Committee. The Board may seek advice and recommendations from the Audit Advisory Committee on any audit-related matter.

Authority

The Clerk has authority under Article VIII, Section 1(d), Constitution of the State of Florida, to audit the programs, systems, policies, records, accounts and other functions and activities for which the Clerk or the Leon County Board of County Commissioners have direction, control, or responsibility.

Access to Records

All records of the Clerk and the Board shall be made available to the Division of Internal Auditing when, in the judgment of the Supervisor of Internal Auditing, such records are necessary to accomplish audit objectives.

Independence

Members of the Clerk's Division of Internal Audit are required to be independent, objective, impartial and unbiased. They have no authority or management responsibility for the activities they audit.