Welcome to the Internal Audit Division (IAD) of the Citrus County Clerk of the Circuit Court
and Comptroller (Clerk).
In accordance with the Institute of Internal Auditors (IIA), International Standards for the
Professional Practice of Internal Auditing, "Internal auditing is an independent, objective assurance
and consulting activity designed to add value and improve an organization's operations. It helps an
organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate
and improve the effectiveness of risk management, control, and governance processes."
The Florida Constitution Article VIII, Section 1(d), and Florida Statutes 125.01(1)(s) and 136.08
establish the auditing authority for the Clerk. The Constitution specifically states, "...the Clerk
of the Circuit Court shall be ex officio clerk of the board of county commissioners, auditor, recorder
and custodian of all county funds." The Clerk performs audits of county and clerk departments to
evaluate the risk exposures related to safeguarding resources and taxpayer funds, the effectiveness
and efficiency of operations and programs, the reliability and integrity of information, and compliance
with laws and administrative regulations. The Clerk does not provide audit services to other
constitutional officers unless under interlocal agreement.
The mission of the IAD is to serve the citizens and taxpayers of Citrus County through the performance
of independent, objective reviews and evaluations of all relevant activities under the Clerk and Board
of County Commissioners (BOCC). This is accomplished under the guidance of internal audit standards
developed by the Government Accountability Office (GAO) and the IIA.
In performing these duties,
the IAD will endeavor to assist administrators and department managers in achieving the best
utilization and administration of taxpayer resources. These efforts are intended to improve
county operations and to help ensure the county is fulfilling its fiduciary responsibilities to its
citizens and taxpayers.
Generally Accepted Government Auditing Standards (GAGAS)
Generally Accepted Government Auditing Standards (GAGAS) state, "In all matters relating to the
audit work, the audit organization and the individual auditors, whether government or public, must
be independent." Auditors must maintain both independence of mind and independence in appearance.
Auditors must maintain both independence of mind and independence in appearance.
he Clerk, an elected constitutional officer, functions independently from, and has no authority over,
the BOCC and other elected officials; therefore, the audit function operates independently from those
CODE OF ETHICS
Internal auditors are expected to uphold the principles of integrity, objectivity, confidentiality,
and competency. These principles are set forth in the Code of Ethics by the IIA for the professional
practice of internal auditing.
Following the conclusion of each BOCC audit, a written report, including management responses, will be
prepared. The IAD reserves the right to comment on any response. Lack of management response will be
noted in the final report. The final report is issued through the Clerk to the County Commissioners,
the County Administrator, and appropriate County Director.
Audits performed on clerk operations are distributed to the Clerk and appropriate management.
These reports are available through public records request.
According to Florida Statutes 119.0713 (2), "The audit report
of an internal auditor prepared for or on behalf of a unit of local government becomes a public record
when the audit becomes final. An audit becomes final when the audit report is presented to the unit of