Why does Escambia County need an Internal Audit Function?

The federal government and the state of Florida have implemented laws and regulations affecting Escambia County. In addition, the Board of County Commissioners (BOCC) has established policies and procedures for county management to follow in serving the citizens of Escambia County. Further, the BOCC has entered into contracts and agreements and expended public funds to provide these services and purchase assets. The internal auditing process conducts financial, compliance, operational, and performance audits intended to improve the effectiveness of governance, risk management and control processes within the Escambia County government. This audit function, in addition to evaluating these areas, results in recommendations for improvement. 

To that end, by conducting limited scope and continuous audits of departments, functions, and activities internal audit helps ensure that the County is fulfilling its fiduciary responsibilities to its citizens and taxpayers.

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1. What is the Clerk’s Authority to Audit?
2. Why does Escambia County need an Internal Audit Function?
3. What about Audit Independence?
4. What about confidentiality?