审计及谘询服务

的 Compliance and 审计 department performs compliance, operational, and financial 审计.

内部审计 is an independent, objective assurance and consulting activity designed 增加价值并改善组织的运作. 它帮助一个组织完成 its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, internal control, and governance processes.

During the performance of any audit, Compliance and 审计 shall maintain objectivity and integrity, shall be free of conflicts of interests, and shall not knowingly misrepresent 事实，或使自己的判断服从于他人.

澳门金沙注册

合规性和操作审计

Compliance and operational 审计 conducted by the department generally relate to economy and efficiency of operation, whether resources are being used economically and efficiently, whether good management practices are being followed, and whether there has been compliance with applicable policies, laws, and regulations. 这样的审计, 例如，可以考虑一个单位是否：

  • 是否遵循了合理的采购做法.
  • Is properly utilizing its personnel to achieve a high level of performance and is avoiding duplicated effort, overstaffing, and ineffective management practices.
  • 是否遵守制度政策.
  • Is complying with applicable laws and regulations that may affect the acquisition, 保护和利用机构资源.
  • Is achieving satisfactory results in the performance of its assigned functions.

财务审计

财务审计包括与财务有关的审查. 对机构的审计 basic financial statements is performed on an annual basis (year ending June 30) by 佛罗里达州审计长. Financially-related reviews may include (but not limited 对下列项目进行审计：

  • 财务报表的部分
  • 净资产表
  • Statement of Revenues, Expenses and Changes in Net Assets
  • 现金流量表
  • 用于特定项目或服务的支出
  • Internal control systems as they relate to accounting, reporting, and transaction 处理
  • 基于计算机的系统和EDP控制.
  • Specific 处理 systems such as cash collections, payroll, and accounts payable.
  • Special investigations involving fraud or serious violations of policy.

任务

的 mission of the Compliance and 审计ing 部门 is to promote the most economical and efficient use of resources; to ensure compliance with institutional policies, as well as, federal and state laws and regulations; to protect the institution’s assets; to deter and detect fraud, theft, and abuse; to promote accountability throughout the institution, and to promote the reliability and integrity of the institution.

权威

的 Compliance and 审计ing 部门 reports directly to the 地区校董会, with the authority to review and appraise all policies, processes, systems, and operations 并建议必要的纠正措施. 这个部门没有直接权力 或对其审核的活动的责任. 该部门独立工作， so that its work can be carried out freely and objectively, with impartial and unbiased 判断——对审计的正确进行至关重要.

Compliance and 审计ing personnel shall have full, free, and unrestricted access to all institutional systems, functions, operations, records, activities, properties 和人员. In the performance of 审计 and with full consideration of safekeeping and confidentiality, all appropriate arrangements shall be made when examining and 报告机密事项.

Although a common courtesy, Compliance and 审计ing staff is not required to give 执行审计之前的通知.

In compliance with the Generally Accepted Government 审计ing Standards set forth by the United States General Accounting Office and the Standards for the Professional Practice of 内部审计 set forth by the Institute of Internal 审计ors, the Compliance and 审计ing 部门 does not have the authority to implement or insist 关于其建议的执行情况. 执行是最终的决定 的管理.

责任

It is the responsibility of the Compliance and 审计ing 部门 to develop and execute a comprehensive risk based audit plan for the institution. 已进行的所有审核 by the department will be performed with the highest of standards including honesty, 客观、勤奋和忠诚，是所要求的 地区校董会.

One of the primary responsibilities of Compliance and 审计ing is to evaluate the adequacy of the systems of internal control to ensure that the systems established provide reasonable assurance that the institution’s objectives and goals will be met 高效经济. 合规和审计部门将确定 those activities subject to audit coverage, based upon their significance and the degree of risk inherent in the activity in terms of cost, special requests by the 校董会 and 政府 of the institution, and areas where non-compliance with guidelines could result in severe penalties to the institution.

的 Compliance and 审计ing 部门 will produce the results of audit examinations, including recommendations for improvement via audit reports. 部门会评估的 the adequacy of the action taken by Management to correct reported deficiencies. 的 Compliance and 审计ing 部门 will report to the 地区校董会 several 每个财政年度的次数. 在此期间，将提供临时报告 to the Board regarding the status of “审计s in Progress” and “Completed 审计s.”

的 Compliance and 审计ing 部门 also has the responsibility of facilitating 内部和外部审计工作. 这样做是为了确保足够的审计覆盖范围 并尽量减少重复的工作.

工作人员

名字部门位置电话
辛西娅Santiago-Guzman内部审计导演,合规 & 审计(407) 582-3253