Term
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Definition
is an independent appraisal activity established to examine and evaluate the
activities of the Office of the Sheriff as a service to senior management. |
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Term
Internal Auditing assists
management in accomplishing their objectives by bringing a systematic, disciplined approach to
evaluate and improve the effectiveness of risk management, internal control, and governance
processes so that: |
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Definition
1. Assets are safeguarded.
2. Information is accurate and reliable.
3. Policies and procedures and external laws and regulations are followed.
4. Resources are used efficiently and economically.
5. Operations and programs are being carried out as planned and results are consistent with
the Office of the Sheriff’s objectives.
6. Comply with requirements of accreditation standards audit requirements. |
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Term
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Definition
those designated as required per accreditation standards or JSO written
directives. These can be financial or performance audits. |
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Term
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Definition
is an independent, assessment of whether an entity’s reported financial
information is presented fairly in accordance with recognized criteria. |
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Term
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Definition
provides findings or conclusions based on an evaluation of sufficient,
appropriate evidence against criteria. Most commonly this is referred to as a Compliance
Audit which is an assessment of compliance with criteria established by provisions of laws,
regulations, contracts, or grant agreements, or other requirements. |
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Term
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Definition
consists of obtaining sufficient, appropriate evidence to express an
opinion on whether the subject matter is in conformity with the criteria in all respects. |
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Term
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Definition
consists of sufficient testing to express a conclusion about whether any
information came to the auditors’ attention that indicates the subject matter is in
conformity with the criteria. |
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Term
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Definition
is a transaction or circumstance that does not comply with policies and
procedures, standard practice or best practices |
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Term
| Opportunity for Improvement |
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Definition
is suggested to management when transactions that were
unusual but were not necessarily in violation of a current policy or procedure or control
environment weakness that could be enhanced by implementing process improvements or
enhancements. |
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Term
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Definition
a noted exception and appears to be an unusual occurrence for
informational purposes. This may or may not require management’s response. |
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Term
| Internal Auditors shall be subordinate only to the |
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Definition
Sheriff, Undersheriff, and the Senior
Audit & Compliance Executive or designated supervisor present when conducting the
audit or examination. |
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Term
The ??? ensures that required audits are conducted in
accordance with accreditation or Internal Audit professional standards. |
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Definition
| Senior Audit & Compliance Executive |
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Term
The ?? may initiate an audit in any unit, section, or
procedure that comes to his attention. |
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Definition
| Senior Audit & Compliance Executive |
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Term
If there are no findings, the report will be considered ?? and submitted to the
Undersheriff and the appropriate chain of command. Required audits will be submitted
to the City of Jacksonville (COJ) Office of the Council Auditor and to the Accreditation
Unit. |
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Definition
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Term
If there are Findings, Opportunities for Improvements, or Audit Comments requiring
management’s response, a ?? will be issued to the Undersheriff and
appropriate chain of command for response. |
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Definition
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Term
Commanding officer must Respond in writing to the findings within ?? business days after receipt with a
detailed plan for addressing the findings contained in the report along with an
expected implementation date, as appropriate |
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Definition
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