1. Traditional Audit Report Crutches And Why I Hate Them by Elwood McElhaney Florida Department of Children and Families

2. The Institute of Internal Auditors (IIA) has developed the globally accepted definition of Internal Auditing, as follows: Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps and organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

3. Section 20.055, Florida Statutes Creates Inspectors General in State agencies with numerous functions and duties, including: 1.Advise in the development of performance measures. 2.Review effectiveness and efficiency of actions taken by agencies and make recommendations. 3.Supervise, coordinate audits, investigations, and management reviews relating to programs and operations. 4.Inform the agency head of fraud, abuses and deficiencies and recommend corrective actions.

4. Auditors come in after the battle and shoot the wounded.

5. Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps and organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. 4.Inform the agency head of fraud, abuses and deficiencies and recommend corrective actions.

6. Auditor Report Crutches

7. We recommend that the Department prepare written policies and procedures for …. (fill in the blank).

8. “We recommend the FDCFS establish procedures to charge 24-hour leave payouts as a general administrative expense allocated to all activities of FDCFS.”

9. (Fill in the blank)….was not always done.

10. “The Department did not always ensure purchasing cards were timely canceled for terminated employees.”

11. “In addition, FDCFS should also ensure that unused leave payments paid at the termination of an employee are properly coded in the accounting system.”

12. We recommend that the Department enhance procedures to ensure that ….(fill in the blank)

13. “We recommend the Department enhance procedures to ensure that FLAIR access is timely revoked upon termination of employees.”

14. Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps and organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

15. “Our tests of the Department’s FLAIR Access Control file as of January 31, 2006, disclosed 18 employees whose FLAIR access remained active, although they were no longer employed with the Department.”

16. Users may not read your reports because: 1.They don’t have time. 2.They don’t care. 3.They don’t understand.

17. The roles, responsibilities and accountability mechanisms of managers and staffing officers are clearly defined in the departmental training course and sub-delegation which was given to all managers about to receive sub-delegated staffing authority.

18. The roles, responsibilities and accountability mechanisms of managers and staffing officers are clearly defined in the departmental training course and sub-delegation which was given to all managers about to receive sub-delegated staffing authority. All managers who were to receive sub-delegated authority attended the departmental staffing course. The course defines the roles, responsibilities and accountability of managers and staffing officers.

19. The roles, responsibilities and accountability mechanisms of managers and staffing officers are clearly defined in the departmental training course and sub-delegation which was given to all managers about to receive sub-delegated staffing authority.

20. Questions, Comments, Arguments