Bureau of Internal Audit
Gwen B. Johnson, CPA - Director
The Bureau of Internal Audit is responsible for providing management with an independent appraisal of activities within the Department of Health and Hospitals (DHH).
PURPOSE:
Our purpose, as defined by the Institute of Internal Auditors, is to serve as an independent appraisal activity established within DHH, to examine and evaluate the effectiveness, efficiency, and economy of its activities.
MISSION:
Our mission is to support management in the effective discharge of their responsibilities by furnishing evaluations of departmental activities, recommendations for improvements in systems and procedures, and other information designed to promote effective control at reasonable cost.
Our mission is to strengthen the control environment throughout the department by providing ongoing risk assessment, constructive recommendations, reliable opinions, and timely assistance.
OBJECTIVES:
The primary objectives of the Bureau of Internal Audit, are to increase the assurance that assets are safeguarded against loss from unauthorized use or disposition; that transactions are executed according to management's authority and recorded properly, to allow for the preparation of financial statements; that operating efficiency is promoted; and that compliance is maintained with prescribed federal and state laws and regulations and management policies.
In fulfilling these objectives, we will perform our duties in accordance with the Standards for the Professional Practice of Internal Auditing and the Auditing Standards promulgated by the AICPA.
AUTHORITY:
The Director of Internal Audit and staff, are authorized to have full, free, and unrestricted access to any and all of the department's records, physical properties and personnel, relevant to any function under review. Documents and other information given to the Bureau of Internal Audit during a review, will be handled in the same prudent manner as by those employees normally accountable for the records.
The Bureau of Internal Audit shall have no direct authority over, nor responsibility for, any of the activities under review. The Bureau of Internal Audit will not develop and install procedures, prepare records, make management decisions, or engage in any other activity which could be reasonably construed to compromise their independence. |
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