Our goal is to provide an objective, consistent and independent service to stakeholders.
The following are the stages a typical audit follows:
Determine objectives, scope, timing and resources.
- Process discussions,
- Information gathering,
- Relationship building.
Test processes, transactions and controls. Analyze test results and formulate conclusions.
- Direct observation,
- Document review,
- Transaction testing.
Communicate audit results to stakeholders.
- Informal exit summaries for a collaborative review,
- Recommendations to ensure best practices,
- Management responses.
The responsibility for the prevention and detection of fraud rests with all members of the Duval County Public Schools community. However, it is management's responsibility to establish and maintain effective systems of control to help prevent and detect fraud and to be aware of exposures and indications of fraud in their area.
Investigations are typically the result of a complaint received (from employees, parents, etc.) or a concern expressed by management.
Upon receipt of a complaint or concern, the first step is a general fact finding stage to determine if the complaint/concern warrants a review.
Oftentimes complaints/concerns may be forwarded to other areas that are better equipped to address the concern (i.e. the School Police Department may be best equipped to address criminal concerns).
During the fact finding stages, the Internal Board Auditor may request the assistance of other departments. Additionally, it may be necessary to conduct employee interviews.
In order to facilitate a thorough investigation, it is essential to have complete access to all necessary/requested information.
Investigation & Reporting
Upon completion of the investigation, a final report is issued.
If necessary, the final report and relevant evidence is forwarded to prosecuting officials. The final report may be verbal, a formal written report or a simple memorandum.
Internal Board Audit offers many types of consulting services or activities. These are generally more consultative in nature than an audit. While generally less comprehensive than an audit, consulting projects look at specific aspects of a department or activity and provide expertise, opinions, or suggested courses of action. Consulting projects can range from a couple of hours to several days or weeks, depending on the subject matter. Typically, projects include consultative types of activities involving discussions and sharing of ideas with department personnel, review of plans or proposals, or a limited review of a function, system, or activity. The final result of these projects also differs from project to project and could include oral presentations, discussions, memos, or formal reports with conclusions, recommendations, or suggested actions.