What about Audit Independence?

Independence is paramount in performing the internal audit function since it provides for an atmosphere for objective and uninhibited appraisal. The Clerk, as an elected official, is independent of the Board of County Commissioners (BOCC). By maintaining independence in the process, an objective assurance adds value and improves operations, thereby preserving public trust. Depending on the scope of the internal audit or performance review, the Clerk either utilizes highly qualified internal staff or contracts with an outside Certified Public Accountant (CPA) firm.

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1. What is the Clerk’s Authority to Audit?
2. Why does Escambia County need an Internal Audit Function?
3. What about Audit Independence?
4. What about confidentiality?