The Office of Internal Audit

About Internal Audit

Internal Audit assists all levels of management in the achievement of departmental goals and objectives by providing a positive impact on the efficiency and effectiveness of administrative functions and processes. This impact is achieved by the performance of audits, reviews, and other engagements in which the internal controls are evaluated and recommendations for improvement are made by Internal Audit. Our work is governed by the Institute of Internal Auditors' Professional Practices Framework and the U.S. Government Accountability Office's Government Auditing Standards.

The Director of Internal Audit reports functionally to the Commissioner and to the Deputy Commissioner of Operations.

Independence

Internal Audit will remain independent of, and Internal Audit employees will have no direct responsibility for or authority over, any of the activities, functions, or tasks reviewed by our office. Accordingly, Internal Audit staff should not develop or write policies and procedures that they may later be called upon to evaluate. They may review draft materials developed by management to determine if they appear proper and complete. However, management retains all responsibility for application and enforcement of these policies.

Ethics and Standards

Internal Audit is governed by various regulations and industry standards, such as those issued by the Institute of Internal Auditors and the United States GAO. Each member of this office is expected to consistently demonstrate high standards of conduct and ethics as well as exercise proper judgment and discretion.