Show/Hide

IMPORTANT NOTICE: The Matrix, Minutes & Jury web application sites will be unavailable between 3:00AM and 6:00PM, Saturday 8/18. 

Internal Audit & Investigation

Print
Press Enter to show all options, press Tab go to next option

Inspector General Department Logo

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).

What to expect from an Internal Audit

Internal Audit FAQs

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).