Department of Inspector General 2021 Internal Quality Self-Assessment Final Report
Summary
This Internal Quality Self-Assessment (Report No. 2021-03) evaluated the Department of Inspector General (Pasco County Clerk & Comptroller) for conformance with the International Standards for the Professional Practice of Internal Auditing, internal policies and procedures, competencies, quality of work and supervision, and performance metrics. The review covered the period October 1, 2020 through March 31, 2021.
The assessment concluded that internal audit activities were operating effectively and generally conformed to all applicable Standards, with the sole exception of Standard 1312 – External Assessments (an external review was scheduled for July 2021). The self-assessment disclosed 4 opportunities for improvement spanning compliance and internal control activities, all of which management agreed to remediate by May 28, 2021.
4 findings
- Finding 1lowpersonnel
Teammate file missing required acknowledgement forms and CPE documentation
One teammate's personnel file did not contain the required signed acknowledgement forms or proper documentation of professional continuing development. Specifically, the Mission Statement Acknowledgement Form and the Procedure Manual Acknowledgement Change Form (effective 10/01/2020) were signed by the teammate but never submitted to the Inspector General for counter-signature as required. Additionally, continuing professional education (CPE) hours were not tracked and certificates earned were not maintained in AutoAudit as required by internal policies and procedures.
Recommendation: No formal recommendation was provided, as compliance with internal policies and procedures was expected as a baseline requirement.Management response: Agreed. Additional training was provided in a coaching session with the new teammate. All required documentation was executed, filed, and in compliance as of March 4, 2021. - Finding 2lowpolicy
Policy and Procedure Manual outdated for time monitoring processes
The Department's Policy and Procedure Manual did not reflect current procedures for internal processes related to monitoring of time. The Audit Project Time Tracker, required by policy, was no longer being used because it was designed for a former teammate and was deemed obsolete, but the manual was never updated to remove the requirement. Audit Time Reports were generated periodically rather than weekly as required, and budget reassessment workpapers were not always completed at the end of each engagement phase as specified in policy.
Recommendation: Revise the Department Policy and Procedure Manual to reflect current procedures for monitoring hours charged to engagements; consider requiring Audit Time Reports at least bi-weekly; and consider using one consolidated budget reassessment workpaper throughout an engagement that includes all Audit Time Reports and budget revisions.Management response: Agreed. The procedure manual will be updated to reflect current steps for monitoring hours and to require bi-weekly documentation of budget versus actual time tracking, with a single tracking schedule updated throughout the engagement and final approval at engagement close. Target implementation date: May 28, 2021. - Finding 3lowpolicy
No documented procedures for continuous monitoring and post-engagement surveys
The Department Policy and Procedure Manual lacked detailed guidance for two processes effective October 1, 2020: verifying and reporting the continuous tracking of open recommendations and corrective actions, and the sending and receiving of post-engagement surveys. The absence of documented procedures risked inconsistent execution. Additionally, the engagement lead auditor was both sending and receiving completed post-engagement surveys, creating a lack of separation of duties.
Recommendation: Revise the Policy and Procedure Manual to include detailed guidance for continuous monitoring of open recommendations and corrective actions. Require post-engagement surveys to be submitted directly to the Inspector General (rather than the engagement lead) to ensure proper accountability and review, and document this requirement in the manual.Management response: Agreed. The procedure manual will be amended to include all necessary steps for monitoring recommendations with a required schedule of target implementation dates, and will be updated to reflect the post-engagement survey submission requirement. Target implementation date: May 28, 2021. - Finding 4lowpolicy
Budget amendment revision process inefficient due to email submission requirement
Per the Department's Procedure Manual, requests to revise the audit budget by more than 10% were required to be submitted to the Inspector General via email. The self-assessment determined that email submissions were less efficient and less substantiated compared to using the AutoAudit system, which offers built-in review and tracking features.
Recommendation: Revise the Department Policy and Procedure Manual to require budget amendment revision workpapers to be submitted to the Inspector General for review and approval via AutoAudit, leveraging the system's review and tracking capabilities.Management response: Agreed. Training will be provided to the team and the procedure manual will be updated to reflect this recommendation. Target implementation date: May 28, 2021.