NCJ Number
76016
Journal
FBI Law Enforcement Bulletin Volume: 50 Issue: 3 Dated: (March 1981) Pages: 17-21
Date Published
1981
Length
5 pages
Annotation
The use of internal auditing to inform police management about the conditions and problems within a department is explained, and the auditing activities of the Bureau of Management Analysis within the St. Louis County Police Department are described.
Abstract
According to the Institute of Internal Auditors, an internal audit involves reviewing the soundness and adequacy of accounting and financial and other operating controls and promoting effective control; ascertaining the extent of compliance with established policies and procedures; ascertaining the safeguarding of company assets from losses of all kinds; ascertaining the reliability of management data; appraising the quality of performance in carrying out assigned responsibility; and recommending operating improvements. The Bureau of Management Analysis routinely audits the units of the St. Louis County Police Department. The bureau is staffed by civilians and police staff and conducts 12 detailed general audits and 30 special analyses of smaller facilities per year. General analyses involve a 1-month notification of the intent to audit, while special analyses require no advance notification. The method of analysis is flexible and changes with each situation; it generally includes onsite examinations, interviews, statistical analysis, and research. The recommendations are broken down into segments to allow rejection or acceptance and eventual completion of any portion without causing disruption to the entire theme. The National Advisory Commission on Criminal Justice Standards and Goals recommends that every police departent should conduct scheduled and unscheduled inspections by personnel or special units designated for staff inspecitons. The article includes bibliographic footnotes.