Internal Audit's Services

Internal control reviews determine whether the unit is conducting its financial and business processes under an adequate system of internal control, as required by department policy and guidelines and good business practice.

Compliance audits determine the adequacy of a unit's system(s) designed to ensure compliance with department policies and procedures and external requirements. Examples of external requirements include federal and state laws, regulations, and grant terms. Audit recommendations typically address the need for improvements in procedures and controls intended to ensure compliance with applicable regulations.

Financial audits address the accounting for, and reporting of, financial transactions, including commitments, authorizations, and receipt and disbursement of funds. The purpose of this type of audit is to verify that sufficient controls exist over assets, liabilities, revenues, and expenditures and that there are adequate controls over the acquisition and use of resources.

Investigative audits focus on alleged civil or criminal violations of laws or violations of department policies and procedures that may result in prosecution or disciplinary action. Allegations of theft or misuse of state assets, white-collar crime, and conflicts of interest are examples of issues addressed by investigative audits.