Internal Audit Services


What We Do

The Governor's Finance Office's Division of Internal Audits assists executive branch management by offering recommendations that enhance efficiency in state government.  These recommendations help agencies reduce spending and increase benefits to citizens while complying with state and federal regulations.  Internal Audits also prevents and detects waste, fraud, and abuse, thereby, safeguarding state resources.  The Division of Internal Audits consists of the Internal Audit, Financial Management, and Compliance Review Sections.

    Audits

    Audits make recommendations to agencies to improve the efficiency and effectiveness of operations, while complying with State and Federal guidelines, and safeguarding state resources.  Audits address the agency's role, services provided by the agency, whether the state is the proper level of government to provide these services; and if so, is the agency carrying out its duties efficiently and effectively.  Agency management is updated on findings throughout the audit process.  At the conclusion of the audit, a draft report is submitted to the agency.  The division and audited agency meet and discuss the audit findings and recommendations.  Agencies are required to respond to the report indicating whether they accept the audit recommendations and to provide approximate implementation dates.  The final report is presented to the Executive Branch Audit Committee (comprised of the Governor, Lieutenant Governor, Secretary of State, Treasurer, Controller, Attorney General, and an appointed Public Member) at a public meeting.  Agencies are required to attend the meeting and address any questions from committee members.

      Compliance Reviews

      Compliance Auditors review the adequacy and effectiveness of agencies' internal controls through discussions with agency staff, observation of the processes, and examination of documentation. In addition, agencies' transactions are reviewed to ensure compliance with state and federal guidelines and government accounting principles. At the conclusion of the review, a draft report is submitted to the agency. The Compliance Auditors and reviewed agency meet and discuss the findings and recommendations. Agencies are required to respond to the report indicating whether they accept the recommendations and how their agency will implement each recommendation.

        Strategic Reviews

          Strategic reviews concentrate on agencies with substantial budgets or issues noted in prior audits and reviews.

            Requested Reviews

              Requested reviews concentrate on fiscal areas requested by agencies.