This document is the governing charter for the internal audit function for the City of Garland.
It is the policy of the Garland City Council to maintain a comprehensive program of internal auditing as an overall control measure and as a service to the City. Its purpose is to aid City Council and management in achieving City goals without undue risk. It is an internal control that functions by measuring and evaluating the effectiveness of other controls.
The Internal Audit Department is responsible for providing the City Council and City Manager with information about the adequacy and the effectiveness of its system of internal controls and quality of operating performance when compared with established standards. To accomplish this, all City activities and records are subject to audit.
While the Internal Audit Department is an integral part of the City and functions in accordance with the policies established by its City Council, it is essential for internal auditors to be independent of the activities audited. To enhance and ensure this independence, it has (or ed note. Internal Audit has) authorized access to all records, personnel and physical properties determined relevant to the performance of assigned duties.
Since its organizational status and the support accorded to it by senior management are major determinants of its range and value, the Internal Audit Department reports to the City Council.
The Internal Audit Department has an independent, functional responsibility to the Audit Committee of the City Council for the adequacy and the effectiveness of internal controls. The City Auditor shall meet at least quarterly with the Audit Committee.
In performing its work, the Internal Audit Department shall assert no direct responsibility or authority over City activities reviewed. Therefore, its review and appraisal of activities do not relieve other persons in the City of any responsibilities assigned to those activities.
Objectivity is essential to auditing. Thus, the Internal Audit Department should not normally develop or install accounting procedures or controls, prepare records, or engage in activities that its personnel would normally review and appraise and that could reasonably be construed to compromise its independence. Objectivity need not be adversely affected by the determination and the recommendations of standards and techniques of control to be applied in developing systematic analyses of operations or activities.
The scope of internal auditing encompasses examining and evaluating the adequacy and the effectiveness of the City's systems of internal control and the quality of operating performance against established standards in carrying out assigned responsibilities. The scope of the examination and the evaluation performed in areas of the City includes the review of:
The reliability and the integrity of financial and operating information and the means used to identify, measure, classify, report and secure information.
The systems established to ensure compliance with policies, plans, procedures, laws and regulations that could have a significant impact on operations and reports, including determining whether the City is in compliance.
The means of safeguarding assets and verifying their existence.
The economy and the efficiency with which resources are employed.
Operations or programs to ascertain whether results are consistent with established objectives and goals and whether the operations or programs are being carried out as planned.
The City Auditor is generally responsible for the administration of this policy and for functionally directing the internal audit activities throughout the City. City management is responsible for providing internal auditors with necessary and timely access to records, personnel, and physical properties and for making sure that appropriate actions are taken to address audit recommendations.