Romano-Order 584 Internal Audit Flashcards Preview

Romano-Order 584 Internal Audit > Romano-Order 584 Internal Audit > Flashcards

Flashcards in Romano-Order 584 Internal Audit Deck (21)
Loading flashcards...
1
Q

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

A

Internal Auditing

2
Q

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

A

announced or unannounced

3
Q

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

A

the Undersheriff

4
Q

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

A

A Financial Audit

5
Q

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

A

A Performance Audit

6
Q

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

A

An Examination

7
Q

_______ 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.

A

A Review

8
Q

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

A

A Finding

9
Q

_________ 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.

A

A Opportunity for Improvement

10
Q

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

A

An Audit Comment

11
Q

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.

A

Internal Auditors

12
Q

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

A

the Undersheriff.

13
Q

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

A

the Sheriff

14
Q

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

A

Sheriff, Undersheriff, and the Senior

Audit & Compliance Executive

15
Q

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?

A

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

16
Q

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

A

The Senior Audit & Compliance Executive

17
Q

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

A

Accreditation Unit.

18
Q

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.

A

Undersheriff

19
Q

___________ 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.

A

The Commanding Officer

20
Q

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

A

10

21
Q

Audit files will be maintained for how long?

A

5 years