DOUGLAS COUNTY INTERNAL AUDIT DIVISION (DCIAD) <<Return to Homepage>>
BACKGROUND INFORMATION:As Comptroller, the Douglas County Clerk performs a function unique to Douglas County – that of the internal auditor. The Internal Audit Division was created in the mid-1980s.
The Douglas County Internal Audit Division (DCIAD) is an independent appraisal activity established to conduct reviews of operations and procedures, and to report findings and recommendations to the Douglas County Clerk/Comptroller, Douglas County Management, the Douglas County Audit Committee, and the Douglas County Board of Commissioners, as appropriate.
At the recommendation of the Clerk/Comptroller, in early 1995, the Douglas County Audit Committee was reactivated for the purpose of enhancing accountability by Douglas County Government offices to the citizens they serve. The Audit Committee reviews and approves the annual plan for the Internal Audit Division of the Clerk/Comptroller's office and also reviews all findings cited by the internal auditors in their work. The general oversight by the Audit Committee helps the internal auditors to maintain the independence essential to their ability to perform their function.
The Audit Committee formulated a policy and process to be used when Douglas County elected officials, department heads, or other employees require the assistance of Internal Audit. These requests fall outside of the annual plan and are submitted for approval to the Chair of the Audit Committee.STATUATORY PROVISIONS:
The authority for the Internal Audit function of Douglas County is derived from two documents. The first document is the law of the State of Nebraska. Nebraska Code Ch. 23 reads as follows:
"The County Comptroller shall act as the general accountant, chief auditing officer, internal auditor and fiscal agent of the county and shall exercise a general supervision over all officers of the county charged in any manner with the receipt, collection, or disbursement of the county revenue."
The second document from which the DCIAD derives its authority is the DCIAD Charter, authorized and signed by the County Clerk/Comptroller, which states:
"The Internal Audit Division reports to the Douglas County Clerk Ex-Officio Comptroller of Douglas County, but has unrestricted access to the elected officials' fee offices and the Douglas County Audit Committee, and the Douglas County Board of Commissioners. These reporting channels ensure Division independence, promote comprehensive audit coverage and assure adequate consideration of audit recommendations."
"Personnel of the Internal Audit Division, in the performance of audits and with stringent accountability of safekeeping and confidentiality, will be granted unlimited access to all County activities, records, property and employees."
DCIAD RESPONSIBILITIES:
The DCIAD Charter describes the responsibilities of the Division. The DCIAD is responsible for assessing the various functions and control systems of Douglas County and for advising County management concerning their condition. The fulfillment of this accountability is not confined to, but includes:
1. Appraising the effectiveness and application of administrative and financial controls and reliability of data that is developed within the County.
2. Evaluating sufficiency of, and adherence to, County plans, policies and procedures and compliance with governmental laws and regulations.
3. Ascertaining the adequacy of controls for safeguarding County assets and, when appropriate, verify the existence of assets.
4. Performing special audits requested by County Management or the Board of Commissioners.
5. Conducting appraisals of effectiveness and efficiency in the use of County resources and making appropriate recommendations to management.
6. Coordinating audit planning and scheduling activities with County management and with the independent auditors engaged by the County.
7. Conducting information systems and related technology audits to determine effectiveness, efficiency, confidentiality, integrity, availability, compliance with laws and regulations, and reliability of information.
8. Auditing any entity, or activity, that affects the interests of Douglas County.
For information about the DCIAD, please call the Chief Deputy Douglas County Clerk at 444-7151.
Contact Internal Auditors
