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Internal Audit

Purpose - The Internal Audit Division is established to assume the duties and responsibilities of the Clerk of the Circuit Court and County Comptroller as auditor and custodian of all county funds as established by Article V, Section 16, Florida Constitution. The internal audit activity's responsibilities are defined by the Clerk of the Circuit Court and County Comptroller as part of their oversight role.

Authority - The Internal Audit Division, with strict accountability for confidentiality and safeguarding records and information, is authorized full, free, and unrestricted access to any and all of the Board of County Commissioners and Clerk of the Circuit Court and County Comptroller records, physical properties, and personnel pertinent to carrying out any engagement.

Independence and Objectivity - The Internal Audit Division will remain free from interference by any element in the organization, including matters of audit selection, scope, procedures, frequency, timing, or report content to permit maintenance of a necessary independent and objective mental attitude.

Internal Audit Plan - The internal audit plan consists of a work schedule as well as budget and resource requirements for the next calendar year. It is developed based on a prioritization of the audit universe using risk-based methdology, recognizing the importance of government compliance with laws, policies, established procedures and accountability for the use of public funds.

Guardianship Audits - In addition to the audit plan, the Division augments the Clerk's probate staff in an attempt to buttress the Court's oversight process applicable to the protection of wards' assets pursuant to Chapter 744, Florida Statutes. In coordination and cooperation with the Guardianship Division of the Court, the Division will conduct varying levels of audits/financial investigations related to Guardianship reports and activities.

The Charlotte County Clerk of the Circuit Court & County Comptroller is committed to financial transparency, and to providing access to the information to which taxpayers and voters are entitled.

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