This Department is BY APPOINTMENT ONLY
Internal Audit Code of Ethics – Principles
Internal auditors are expected to apply and uphold the following principles:
- Integrity The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment.
- Confidentiality Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
- Competency Internal auditors apply the knowledge, skills, and experience needed in the performance of internal audit services.
Definition of Internal Auditing
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
Professional Standards for Internal Audit
The Audit Services Unit of the Clerk & Comptroller's Inspector General Department Internal Auditors will adhere to the generally accepted principles and standards developed for offices of inspector general approved by the Association of Inspectors General (AIG). In addition, our office will conduct audits in conformance with the Institute of Internal Auditor’s (IIA) International Standards for the Professional Practice of Internal Auditing (Red Book).
Professional Standards for Investigation
The Public Integrity Unit of the Clerk & Comptroller's Inspector General Department Investigator’s will adhere to the generally accepted principles and standards developed for offices of inspector general approved by the Association of Inspectors General (AIG). In addition, our office will conduct investigations in accordance with the Association of Inspectors General (AIG) Principles and Standards for Offices of Inspector General (Green Book) and The Florida Inspectors General Standards Manual by the Commission for Florida Law Enforcement Accreditation, Inc. (CFA).