Internal Audit

General – Osceola County Clerk of the Circuit Court and Comptroller (Clerk’s Office) established the Division of Internal Auditing (IA) to assume its duties and responsibilities as auditor and custodian of all county funds pursuant with Article V, Section 16, of the Florida Constitution. IA achieves its purpose by collaborating with the Board of County Commissioners (BoCC) and the Clerk’s Office senior management to allocate limited resources and align its work with the organization’s strategic objectives and add value accordingly.

Purpose and Mission – The purpose and mission of IA is to provide independent, objective assurance, and consulting activities designed to add value and improve BoCC and the Clerk’s Office operations. IA helps the organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve effectiveness of risk management, control, and governance processes.

Independence and Objectivity – IA will remain free from interference by any element in the organization, including matters of audit selection, scope, procedures, frequency, timing, or report content to permit maintenance of a necessary independent and objective mental attitude.

Scope – IA’s work includes, but it is not limited to, the following general areas:

– Review the reliability and integrity of financial and operating information and the means used to identify, measure, classify, and report such information.

– Review the systems established to ensure compliance with those policies, plans, procedures, laws, and regulations, which could have a significant impact on operations.

– Review the means of safeguarding assets and, as appropriate, verify the existence of such assets.

– Investigate occurrences of alleged fraud, abuse, or illegal acts.

– Appraise the economy, efficiency, and effectiveness with which resources are emplyed and review management’s operational internal controls.

– Review operations or programs to ascertain whether the results are consistent with established objectives and goals and whether the operations or programs are carried out as planned.

– Upon request, provide consulting and advisory related activities such as, but not limited to, internal control training, advice to management about specific control concerns in new systems, draft policies, participate in quality review/assessment teams and other relevant activities.

One of the statutory and constitutional duties of Florida County Clerks and Comptrollers is the auditing function as provided below:

Florida State Constitution

Article V, SECTION 16. Clerks of the circuit courts –There shall be in each county a clerk of the circuit court who shall be selected pursuant to the provisions of Article VIII section 1. Notwithstanding any other provision of the constitution, the duties of the clerk of the circuit court may be divided by special or general law between two officers, one serving as clerk of court and one serving as ex officio clerk of the board of county commissioners, auditor, recorder, and custodian of all county funds. There may be a clerk of the county court if authorized by general or special law.

Article VIII, Section 1(d) County Officers – There shall be elected by the electors of each county, for terms of four years, a sheriff, a tax collector, a property appraiser, a supervisor of elections, and a clerk of the circuit court. Unless otherwise provided by special law approved by vote of the electors or pursuant to Article V, section 16, the clerk of the circuit court shall be ex officio clerk of the board of county commissioners, auditor, recorder and custodian of all county funds. Notwithstanding subsection 6(e) of this article, a county charter may not abolish the office of a sheriff, a tax collector, a property appraiser, a supervisor of elections, or a clerk of the circuit court; transfer the duties of those officers to another officer or office; change the length of the four-year term of office; or establish any manner of selection other than by election by the electors of the county.

Florida Statutes

Title XI, Section 136.08, Accounts subject to examination by authorized persons. The accounts of each and every board and the county accounts of each and every depository, mentioned or provided for in this chapter, shall at all times be subject to the inspection and examination by the county auditor and by the Auditor General.

Pursuant to the legal authority and responsibility referenced herein, Osceola County Clerk & Comptroller’s Office has established the Division of Internal Auditing to fulfill its constitutional duties as they relate to auditing functions.

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Professional Organizational Afiliations

– Association of Inspector Generals

– Institute of Internal Auditors

– Assocaition of Certified Fraud Examiners (ACFE)

– Association of Local Government Auditors (ALGA)

– Florida Government Finance Officers Association

– Information Systems Audit and Control Association