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4. AL[dit :-approach <br />Consliludonal Officer Audits <br />Our approach to the Clerk of the Circuit Court & Comptroller (Clerk) audit will follow <br />the same overall gold standard and principles of our standard approach to service <br />delivery—communication, planning, technology, and more. <br />Audit Approach & Testing Highlights <br />Planning <br />Internal control walkthroughs (cash disbursements, payroll, cash <br />receipts) and testing <br />x Fraud inquiries and finalization of Testing Plan <br />Fieldwork <br />Testing of cash (bank statements and reconciliations) and other <br />significant balance sheet accounts/accruals <br />Revenue testing <br />Confirmation of material revenues <br />Added emphasis on internally -generated revenue <br />Payroll expense testing <br />Statutory salary analysis <br />Salary analysis and analytics for employees <br />>% Nonpayroll expense testing <br />Travel expense analysis <br />Vendor analysis for unusual activity <br />Compliance testing <br />Proper utilization of restricted resources/resources held on <br />behalf of others <br />Compliance testing over Section 28.35, 28.36, and 61.181 Statutes <br />Completion and Reporting <br />n Finalization of audit reports <br />Exit conference with the Clerk and key staff to discuss audit reports. This includes a detailed assessment of <br />any comments and recommendations to ensure you understand the "why" behind them. We also welcome the <br />opportunity to brainstorm ideas with you as to how to remediate any comments. <br />A PROPOSAL TO INDIAN RIVER COUNTY 30 <br />