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J.AMAWpproach. <br />Constitutional Officer Audits <br />Our approach to the Sheriff audit will follow the same overall gold standard and <br />principles of our standard approach to service delivery—communication, planning, <br />technology, and more. <br />Audit Approach & Testing Highlights <br />Planning <br />Internal control walkthroughs (cash disbursements, payroll, cash <br />receipts) and testing <br />> 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 />Completion and Reporting <br />» Finalization of audit reports <br />» Exit conference with the Sheriff 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 32 <br />