{"id":8603,"date":"2022-05-19T08:28:46","date_gmt":"2022-05-19T12:28:46","guid":{"rendered":"https:\/\/collierclerk.com\/?page_id=8603"},"modified":"2026-03-23T13:46:35","modified_gmt":"2026-03-23T17:46:35","slug":"audit-services-unit","status":"publish","type":"page","link":"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/audit-services-unit\/","title":{"rendered":"Audit Services Unit"},"content":{"rendered":"<table class=\"muni-bellows-table\" style=\"width: 100%; height: 836px;\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 836px;\">\n<td class=\"muni-bellows-table-column\" style=\"width: 20%; height: 836px; vertical-align: top;\">\n<nav id=\"bellows-main-60\" class=\"bellows bellows-nojs bellows-main bellows-source-menu bellows-align-full bellows-skin-grey-material bellows-type- bellows-expand-current\"><ul id=\"menu-inspector-general\" class=\"bellows-nav\" data-bellows-config=\"main\"><li id=\"menu-item-5550\" class=\"bellows-menu-item bellows-menu-item-type-post_type bellows-menu-item-object-page bellows-menu-item-5550 bellows-item-level-0\"><a  href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">Structure<\/span><\/a><\/li>\n<li id=\"menu-item-8608\" class=\"bellows-menu-item bellows-menu-item-type-post_type bellows-menu-item-object-page bellows-menu-item-8608 bellows-item-level-0\"><a  href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/audit-services-unit\/\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">Audit Services<\/span><\/a><\/li>\n<li id=\"menu-item-8633\" class=\"bellows-menu-item bellows-menu-item-type-post_type bellows-menu-item-object-page bellows-menu-item-8633 bellows-item-level-0\"><a  href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/investigations\/\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">Investigations<\/span><\/a><\/li>\n<li id=\"menu-item-8632\" class=\"bellows-menu-item bellows-menu-item-type-post_type bellows-menu-item-object-page bellows-menu-item-8632 bellows-item-level-0\"><a  href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/contract-oversight\/\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">Contract Oversight<\/span><\/a><\/li>\n<li id=\"menu-item-5566\" class=\"bellows-menu-item bellows-menu-item-type-post_type bellows-menu-item-object-page bellows-menu-item-5566 bellows-item-level-0\"><a  href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/reporting-fraud-waste-and-abuse\/\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">Report Fraud, Waste and Abuse<\/span><\/a><\/li>\n<li id=\"menu-item-18792\" class=\"bellows-menu-item bellows-menu-item-type-post_type bellows-menu-item-object-page bellows-menu-item-has-children bellows-menu-item-18792 bellows-item-level-0\"><a  href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/inspector-general-guardianships\/\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">Guardianships<\/span><button class=\"bellows-subtoggle\" aria-label=\"Toggle Submenu\"><i class=\"bellows-subtoggle-icon-expand fa fa-chevron-down\"><\/i><i class=\"bellows-subtoggle-icon-collapse fa fa-chevron-up\"><\/i><\/button><\/a>\n<ul class=\"bellows-submenu\">\n\t<li id=\"menu-item-18811\" class=\"bellows-menu-item bellows-menu-item-type-post_type bellows-menu-item-object-page bellows-menu-item-18811 bellows-item-level-1\"><a  href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/report-guardianship-fraud\/\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">Report Guardianship Fraud<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-17981\" class=\"bellows-menu-item bellows-menu-item-type-post_type bellows-menu-item-object-page bellows-menu-item-has-children bellows-menu-item-17981 bellows-item-level-0\"><a  href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/reports\/\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">Reports Overview<\/span><button class=\"bellows-subtoggle\" aria-label=\"Toggle Submenu\"><i class=\"bellows-subtoggle-icon-expand fa fa-chevron-down\"><\/i><i class=\"bellows-subtoggle-icon-collapse fa fa-chevron-up\"><\/i><\/button><\/a>\n<ul class=\"bellows-submenu\">\n\t<li id=\"menu-item-5565\" class=\"bellows-menu-item bellows-menu-item-type-post_type bellows-menu-item-object-page bellows-menu-item-5565 bellows-item-level-1\"><a  href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/inspector-general-reports\/\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">Reports<\/span><\/a><\/li>\n\t<li id=\"menu-item-5599\" class=\"bellows-menu-item bellows-menu-item-type-post_type bellows-menu-item-object-page bellows-menu-item-5599 bellows-item-level-1\"><a  href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/prior-ig-reports\/\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">Prior Internal Audit Reports<\/span><\/a><\/li>\n\t<li id=\"menu-item-18420\" class=\"bellows-menu-item bellows-menu-item-type-custom bellows-menu-item-object-custom bellows-menu-item-18420 bellows-item-level-1\"><a  href=\"https:\/\/www.collierclerk.com\/wp-content\/uploads\/OIG-Charter-V2.pdf\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">OIG Charter (PDF)<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-5660\" class=\"bellows-menu-item bellows-menu-item-type-post_type bellows-menu-item-object-page bellows-menu-item-5660 bellows-item-level-0\"><a  href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/ig-resources\/\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">Resources<\/span><\/a><\/li>\n<li id=\"menu-item-15240\" class=\"bellows-menu-item bellows-menu-item-type-post_type bellows-menu-item-object-page bellows-menu-item-15240 bellows-item-level-0\"><a  href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/inspector-general-public-awareness\/\" class=\"bellows-target\"><span class=\"bellows-target-title bellows-target-text\">Public Awareness Videos<\/span><\/a><\/li>\n<\/ul><\/nav>\n<p><strong>Collier County Clerk of the Circuit Court<\/strong><br \/>\r\n<strong>Office of Inspector General<\/strong><br \/>\r\n3315 Tamiami Trail East, Suite 316<br \/>\r\nNaples, FL 34112<br \/>\r\n<strong data-uw-styling-context=\"true\">Phone:<\/strong> <a href=\"tel:+12392528412\">(239) 252-8412<\/a><br \/>\r\n<strong data-uw-styling-context=\"true\">Email: <\/strong><a class=\"muni-popup-admin-form9 pum-trigger\" title=\"form\" href=\"https:\/\/collierclerk.com\/contact-us\/\" data-uw-styling-context=\"true\">Inspector General<\/a><\/p>\r\n<p><strong>Mailing Address<br \/>\r\n<\/strong><strong>Collier County Clerk of the Circuit Court<\/strong><br \/>\r\n<strong>Office of Inspector General<\/strong><br \/>\r\n3315 Tamiami Trail East, Suite 102<br \/>\r\nNaples, FL 34112<\/p>\r\n<p>&nbsp;<\/p><\/td>\n<td style=\"width: 60%; text-align: left; vertical-align: top; height: 836px;\">\n<h1>Audit Services &#8211; Adds Value and Insight<\/h1>\n<h2>What is Internal Auditing?<\/h2>\n<p><strong>Audits<\/strong> performed provide an independent appraisal of the risk of our operations, and whether desired results and objectives are achieved in accordance with prescribed laws, regulations and policies and procedures.\u00a0 Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization\u2019s operations.\u00a0<\/p>\n<p>Some of our key objectives include:<\/p>\n<ul>\n<li>Offer Insight and Advice<\/li>\n<li>Evaluate Risks<\/li>\n<li>Assess Controls<\/li>\n<li>Ensure Accuracy<\/li>\n<li>Improve Operations<\/li>\n<li>Promote Ethics<\/li>\n<li>Review Process and Procedures<\/li>\n<li>Monitor Compliance<\/li>\n<li>Assure Safeguards<\/li>\n<li>Report Red Flags of Fraud to be Investigated<\/li>\n<li>Communicate Results<\/li>\n<\/ul>\n<h2>Audit Planning<\/h2>\n<p>The OIG recognizes that an overall strategy and annual plan are critical to meet the goals, objectives, and mission of the office. Annually, projects are selected and prioritized using a dynamic risk-based approach. Risk factors include:<\/p>\n<ul>\n<li>Budgeted dollar volume and related variances<\/li>\n<li>Complexity and sensitivity of departmental operations<\/li>\n<li>Economic factors such as the amount of financial impact, volume of transactions, number of personnel, generation of revenue, and the alignment of responsibility<\/li>\n<li>Changes in organization, management, key personnel, and information systems<\/li>\n<li>Environmental factors such as controls, regulations, and public perception<\/li>\n<\/ul>\n<p>The annual risk assessment is composed of a review of risks at the office, department, and process levels.\u00a0 This involves considering the applicable financial, operational, technological, compliance, and strategic risks.<\/p>\n<ul>\n<li>Risk is the possibility of an event occurring that will have an impact on the achievement of objectives. Risk is measured in terms of impact and likelihood.<\/li>\n<li>Risk is managed through control processes, which are the policies, procedures and activities that are designed to ensure that risks are contained within the risk tolerances established by management.<\/li>\n<\/ul>\n<p>We have created a Risk Universe in our audit software, which addresses the level of risk and applicable controls associated with each entity and process.\u00a0 The risk universe is always evolving and being updated, and it forms the basis for our annual plan.\u00a0 The Annual Risk Assessment and Work Plan describes each engagement scheduled, including the objectives and the scope.\u00a0 Engagements may be initiated based on management\u2019s request, prior audit history, or the annual risk assessment.\u00a0<\/p>\n<h2>Data Analytics<\/h2>\n<p>We have transitioned much of our audit work from traditional sampling methods to data analytics, which is specifically addressed by the Institute of Internal Auditors (IIA) in Standard 10.3.\u00a0 This methodology allows us to have a more comprehensive view of the entire population being tested.<\/p>\n<h2>Consulting Services<\/h2>\n<p>We provide <strong>consulting<\/strong> services as agreed upon by management, to provide insight and awareness of best practices and internal controls.\u00a0 Upon request, the Clerk\u2019s or BCC\u2019s management has the option to employ our services to assist with process and control reviews, system implementation reviews, advice, training and other non-audit services.\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Audit Services &#8211; Adds Value and Insight What is Internal Auditing? Audits performed provide an independent appraisal of the risk &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Audit Services Unit\" class=\"read-more button\" href=\"https:\/\/app.collierclerk.com\/collierclerkcom\/inspector-general\/audit-services-unit\/#more-8603\" aria-label=\"Read more about Audit Services Unit\">Read more<\/a><\/p>\n","protected":false},"author":19,"featured_media":0,"parent":5545,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-8603","page","type-page","status-publish","infinite-scroll-item"],"_links":{"self":[{"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/pages\/8603","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/comments?post=8603"}],"version-history":[{"count":16,"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/pages\/8603\/revisions"}],"predecessor-version":[{"id":21138,"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/pages\/8603\/revisions\/21138"}],"up":[{"embeddable":true,"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/pages\/5545"}],"wp:attachment":[{"href":"https:\/\/app.collierclerk.com\/collierclerkcom\/wp-json\/wp\/v2\/media?parent=8603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}