![]() The Office strives to add value and improve the organization’s operations by bringing to bear a systematic and disciplined approach to the evaluation of risk management processes, activity-level controls, and governance processes. Internal Audit functions as an independent, objective assurance and consulting service. Due to budget constraints within a municipal government environment, the conduct and frequency of peer reviews may not always be achieved in conformance with the standards. ![]() ![]() *Industry standards require regular peer reviews within their compliance requirements. These standards, from both the private and the public sectors, have been incorporated into the Office’s policies and procedures to the extent practical, and provide guidance for the day-to-day conduct of audit-related activities. Additionally, since the Office operates in an environment that may involve Federal funding sources, specific government auditing standards established by the Office of Management and Budget also may apply. Standards for the internal audit industry have been established by the most widely-recognized authority within that industry – The Institute of Internal Auditors. The Office of Internal Audit conducts its work in substantial compliance* with two separate, overlapping sets of standards. Title 1, Chapter 12, Article A of the Boise City Code defines the Office and establishes its authorities, duties, and responsibilities. ![]() 6260, establishing the Office and its placement within city operations. The Office of Internal Audit was created on Augwhen the Boise City Council enacted Ordinance No. ![]()
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