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1. #Generally accepted auditing standards 3.2 full
2. #Generally accepted auditing standards 3.2 registration
3. #Generally accepted auditing standards 3.2 professional

Further, Florida Statutes, Chapter 119, allows a government internal auditor access to otherwise confidential public records.

#Generally accepted auditing standards 3.2 full

The Internal Auditor must have full access to all County records, properties and personnel in order to properly conduct required audit activities. Return to Top 1.5 REQUIRED ACCESS TO RECORDS (G) Investigations of reported situations involving possible impropriety in matters pertaining to the business of County government. (F) Information systems audits of computer hardware, applications and related controls. (E) Compliance audits to ensure conformance with the requirements of Federal and Florida laws and/or Federal and Florida grants. (D) Assistance to the Clerk's Finance and Accounting Division and/or the external auditors in the performance of the annual audit of the County's financial statements.

These would include any requests from other county constitutional officers. (C) Special reviews requested by BCC officials and department directors and that have been approved by the Clerk. Findings and recommendations will be reported as appropriate. (B) Performance audits to determine that required internal controls are in place and to appraise the economy (cost effectiveness) and efficiency with which resources are employed. (A) Revenue audits on entities obliged to pay revenues to County government to ensure that the County receives in a timely manner all revenues to which it is entitled. The Internal Auditor will accomplish the Clerk's mission to provide Marion County with an efficient, proactive and comprehensive internal audit program through the conduct of:

These efforts are intended to improve County operations and to help ensure that the County is fulfilling its fiduciary responsibilities to its citizens and taxpayers. In performing these duties, the Internal Auditor will endeavor to assist BCC administrators and department managers in achieving the best utilization and administration of taxpayer resources. The mission of the Internal Audit Division is to serve the citizens and taxpayers of Marion County (County) through the performance of independent, objective reviews and evaluations of all relevant activities under the BCC. 86-38, stated that "Until legislatively or judicially determined otherwise, the clerk of circuit court as ex officio county auditor is not authorized to perform post-audit functions on the records of other constitutional officers." The Clerk would welcome any voluntary requests for internal audit services from other county constitutional officers. The Internal Auditor has the authority and responsibility to conduct audits and reviews of all agencies funded by the BCC and departments under the County Administrator and to issue reports thereon. The Internal Auditor is organizationally independent and has no direct responsibility for, or authority over, any BCC function, activity, or program subject to audit and review. The Internal Auditor is responsible for auditing and reviewing the functions, activities and programs under the direction of the BCC. The Internal Auditor receives direction from the Clerk in the accomplishment of the internal audit program objectives and the management of the Division. The Internal Auditor is an appointed Senior Management position who serves at the discretion of the Clerk. Recognizing the importance of government compliance with laws, policies, established procedures and accountability for the use of public funds while exercising its power and performing its duties, the Clerk has established the Internal Audit Division (Division). The Clerk is an elected official and is organizationally independent of the operating activities of the BCC. Return to Top 1.2 AUTHORITYīy authority of the Constitution of the State of Florida, Article VIII, Section 1(d), the Clerk of Court and Comptroller (Clerk) serves as chief financial officer, accountant and auditor for the Marion County Board of County Commissioners (BCC). It explains the purpose, authority and responsibility of the internal audit function and the duties of the Internal Auditor. This document establishes the official policies and procedures for the Internal Audit Division within the Clerk of Court and Comptroller.

#Generally accepted auditing standards 3.2 professional

#Generally accepted auditing standards 3.2 registration

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