NCJ Number
111506
Journal
FBI Law Enforcement Bulletin Volume: 57 Issue: 5 Dated: (May 1988) Pages: 13-19
Date Published
1988
Length
7 pages
Annotation
Properly conducted internal auditing ensures that police administrators have accurate, timely, and relevant data at their disposal for making critical policy decisions.
Abstract
An audit is intended to determine whether internal controls are in place; whether they are working; and if not, why not. To set the proper cooperative atmosphere for the audit, the auditor should conduct a pre-engagement interview with the client's management and send a notice of engagement to the management 3-4 weeks prior to the review. The auditor should then deliver the audit program and interrogations, conduct the examination, brief the client when finished, and prepare the audit report. This approach allows the client to participate in the audit. It involves the three-element approach that consists of the audit program, interrogatory, and internal controls questionnaire. The questionnaire encourages a self-assessment process that projects the audit as a means of improving productivity and efficiency rather than as a test with punitive consequences. Once management officials complete the self-assessment, they should meet with the quality assurance unit to discuss the results, bearing in mind that the objective of such a review is to assist all organizational levels with their performance. 4 charts and 14 footnotes.