Romano-Order 584 Internal Audit

Question 1

_____ ______ is an independent appraisal activity established to examine and evaluate the activities of the Office of the Sheriff as a service to senior management.

Answer 1

Internal Auditing

Question 2

All processes, property and personnel are subject to audit or examination on an ______ or ______ basis by Internal Audit.

Answer 2

announced or unannounced

Question 3

All audits shall be conducted by Internal Auditors under the guidance of the Senior Audit & Compliance Executive and

Answer 3

the Undersheriff

Question 4

_________ is an independent, assessment of whether an entity’s reported financial information is presented fairly in accordance with recognized criteria.

Answer 4

A Financial Audit

Question 5

_______ provides findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria.

Answer 5

A Performance Audit

Question 6

______ consists of obtaining sufficient, appropriate evidence to express an opinion on whether the subject matter is in conformity with the criteria in all respects.

Answer 6

An Examination

Question 7

_______ consists of sufficient testing to express a conclusion about whether any information came to the auditors’ attention that indicates the subject matter is in
conformity with the criteria.

Answer 7

A Review

Question 8

_______ is a transaction or circumstance that does not comply with policies and procedures, standard practice or best practices.

Answer 8

A Finding

Question 9

_________ is suggested to management when transactions that were unusual but were not necessarily in violation of a current policy or procedure or control environment weakness that could be enhanced by implementing process improvements or enhancements.

Answer 9

A Opportunity for Improvement

Question 10

_________ is a noted exception and appears to be an unusual occurrence for informational purposes.

Answer 10

An Audit Comment

Question 11

Complete access to the Sheriff’s Office records, physical facilities and equipment will be given to the _____ ______ for the purpose of performing audit and analysis duties.

Answer 11

Internal Auditors

Question 12

All objections concerning the authority to audit inspect or analyze records and files will be referred to the Senior Audit & Compliance Executive and

Answer 12

the Undersheriff.

Question 13

Personnel shall cooperate with and assist Internal Audit, recognizing that audits are conducted under the immediate authority of

Answer 13

the Sheriff

Question 14

Internal Auditors shall be subordinate only to the _____, _____, and the __________ or designated supervisor present when conducting the audit or examination.

Answer 14

Sheriff, Undersheriff, and the Senior

Audit & Compliance Executive

Question 15

Who may request Internal Audit staff to perform an audit or examination of any operational process utilized by any unit or section under their commands?

Answer 15

The Sheriff, Undersheriff, or appointed Sheriff’s staff members

Question 16

_________ may initiate an audit in any unit, section, or procedure that comes to his attention.

Answer 16

The Senior Audit & Compliance Executive

Question 17

Required audits will be submitted to the City of Jacksonville (COJ) Office of the Council Auditor and to the

Answer 17

Accreditation Unit.

Question 18

If there are Findings, Opportunities for Improvements, or Audit Comments requiring management’s response, a “Preliminary Report” will be issued to the ________ and appropriate chain of command for response.

Answer 18

Undersheriff

Question 19

___________ of the audited or examined unit/component may request an exit conference with the assigned Internal Audit supervisor or the Senior Audit & Compliance Executive to provide an informal review of the findings or results.

Answer 19

The Commanding Officer

Question 20

The Commanding Officer can Respond in writing to the findings within ___ days after receipt with a
detailed plan for addressing the findings contained in the report along with an expected implementation date

Answer 20

10

Question 21

Audit files will be maintained for how long?

Answer 21

5 years