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Internal auditing is an independent, objective assurance and consulting activity designed to add value to an organization's operations. Its purpose is to evaluate and improve the effectiveness of risk management, control and governance processes-in essence, enabling an organization to accomplish its objectives. Its dynamic process of evaluating, analyzing, comparing and improving internal controls and management activities is the cornerstone of an effective internal auditing program.
Generally Accepted Government Auditing Standards (GAGAS) require an independent department to conduct financial, operational and compliance audits. The Clerk has established the Internal Audit Department (IAD) to perform this role independently from the Board of County Commissioners and its administration. The IAD operates under the guidance of professional auditing standards and codes of ethics.
The IAD's mission is to serve the citizens and taxpayers of Citrus County through independent, objective reviews and evaluations of Clerk operations. These efforts are intended to promote the best use and administration of taxpayer resources. The IAD's reports, including any management responses, are presented to the Board of County Commissioners and county administration for review and consideration.
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