Mission
The mission of the Internal Auditor’s Office is to provide an independent and objective review of the City of Bowling Green’s risk management, internal control, and governance processes to improve efficiency of procedures, effectiveness of operations, and aid in preventing fraud, waste, or abuse.
Scope
The scope of work of the Internal Auditor’s Office is to determine whether risk management, internal control, and governance processes, as designed and represented by management, is adequate and functioning to:
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Determine if risks are appropriately identified and managed;
- Ensure revenues are being properly collected, deposited, and accounted for and that resources are acquired economically, used efficiently, and adequately safeguarded.
- Verify significant financial, managerial, and operating information is accurate, reliable, and timely.
- Confirm adequate operating and administrative procedures and practices, systems, and/or internal control systems have been established by management;
- Determine whether employees’ actions are in compliance with policies, standards, procedures, and applicable laws and regulations.
- The Internal Auditor’s Office shall strive to conduct work in accordance with the Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors and with Government Auditing Standards promulgated by the Comptroller General of the United States (General Accounting Office).
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Audit Reports
 Fleet Division Audit
FY2011/2012 Annual Audit Plan
FY2010/2011 Annual Audit Plan
FY2009/2010 Annual Audit Plan
FY2008/2009 Annual Audit Plan
FY2007/2008 Annual Audit Plan
BGFD Payroll Audit
BGPD Payroll Audit
Code Enforcement Process Audit
Russell Sims Aquatic Center Audit
Russell Sims Aquatic Center Audit (Follow-Up)
Petty / Departmental Cash Audit
Petty / Departmental Cash Audit (Follow-Up)
Golf Division Operations Audit
Golf Division Operations Audit (Follow-Up)
Housing Choice Voucher Program Audit
Housing Choice Voucher Program Audit (Follow-Up)
Objectives
- Annually develop an audit plan using risk-based methodology.
- Implement the annual audit plan, as approved, including special tasks requested by the City Manager.
- Make recommendations for improvements to management based on individual audit results, while noting adherences to correct practices.
- Perform consulting services, beyond internal auditing assurance services, to assist management in meeting its objectives.
- Issue quarterly reports to the audit committee summarizing results of audit activities.
- Monitor key financial processes on a determined periodic schedule.
- Follow up on prior audits to determine if agreed upon recommendations were implemented and report any noncompliance to the City Manager.
- Assist in the investigation of any suspected fraud, waste, abuse, or illegal acts and notify the City Manager and appropriate authorities as needed.
Assessment of Risk
The Internal Auditor’s Office shall submit an annual audit plan to the audit committee based upon a risk assessment within 30 days of fiscal year end. The risk assessment is designed to identify auditable activities, identify the risks associated with those activities, and determine what external factors serve to mitigate the risks. Areas considered being a high-risk receive priority in the annual audit plan. |
