What is an Internal Auditor?
The Okaloosa County Clerk of Courts Internal Audit Department is an independent and objective assurance and consulting activity guided by a philosophy of adding value to improve the operations of Okaloosa County. It assists Okaloosa County management in accomplishing its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the organization's risk management, control, and governance processes.
The mission of the Okaloosa County Clerk of Circuit Courts' Internal Audit Department is to perform independent appraisals of areas within the Clerk's Office and the Okaloosa County Board of County Commissioners in order to assist management, while adding value to the organization and helping to preserve citizen’s confidence in its government.
Florida Constitution- Article VIII, Section 1(d) of the Constitution of the State of Florida states that the Clerk of Circuit Court shall serve as ex officio clerk of the board of county commissioners, auditor, recorder and custodian of all county funds. Pursuant to the legal authority cited above, the Office of the Okaloosa County Clerk of Courts has established the Internal Audit Department to fulfill the internal audit responsibilities of the Office.
The Auditor, in the discharge of his/her duties, is authorized to audit, evaluate, investigate and inspect the activities, records and facilities including contracts, procurements, grants, agreements and other financial arrangements with Okaloosa County. The Auditor is authorized full, free, and unrestricted access to any and all records, physical properties, and personnel of Okaloosa County pertinent to carrying out any engagement.
The Auditor shall remain free from interference by any element within the County, regarding matters of audit selection, scope, procedures, frequency, timing, or report content to permit independence and objectivity in mental attitude. The Auditor shall exhibit and maintain the highest level of professional objectivity in gathering, evaluating and communicating information about the activity or process being examined. The Auditor shall make a balanced assessment of all the relevant circumstances and not be unduly influenced by his/her own interests or by others in forming judgments.
The auditor shall follow the International Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors, Inc. including adherence to the Code of Professional Conduct and requirements for a periodic external quality assurance review.