Audit Manual - 2008

CITY OF TAMPA INTERNAL AUDIT DEPARTMENT POLICY & PROCEDURES MANUAL INTERNAL AUDIT DEPARTMENT X1. INTRODUCTION POLICY & PROCEDURES MANUAL X1.1 TABLE OF CONTENTS TABLE OF CONTENTS SECTION A - ORGANIZATION A1. AUTHORITY Issue Date A1.1 City Charter 01/01/08 A2. STATEMENT OF PURPOSE A2.1 Mission, Objectives, & Goals 01/01/08 A3. DEPARTMENT STANDARDS A3.1 Standards, Independence, & Ethics 01/01/08 A4. DEPARTMENT STRUCTURE A4.1 City Organization Chart 01/01/08 A4.2 Department Organization Chart A5. POSITION RESPONSIBILITIES A5.1 Audit Director 01/01/08 A5.2 Staff Auditor SECTION B - TECHNICAL B1. AUDITING PROCEDURES B1.1 Introduction 01/01/08 B1.2 Auditor Assignment B1.3 Independence Statement B1.4 Planning Budget 01/01/08 B1.5 Entrance Letter B1.6 In-Office Review B1.7Conference 01/01/08 B1.8 Exit Conference B1.9 Preliminary Survey B1.10 Data Reliability 01/01/08 B1.11 Audit Program Guide B1.12 Internal Control Evaluation B1.13 Risk Assessment 01/01/08 B1.14 Budgeting B1.15 Sampling B1.16 Audit Work Papers 01/01/08 B1.17Findings B1.18 Supervisory Review B1.19 Data Backup and Storage 01/01/08 ISSUE DATE APPROVED BY PAGE OF PAGE JANUARY 1, 2008 ROGER STROUT 1 OF 3 INTERNAL AUDIT DEPARTMENT X1. INTRODUCTION POLICY & PROCEDURES MANUAL X1.1 TABLE OF CONTENTS B2. AUDIT REPORT B2.1 Content 01/01/08 B2.2 Style & Attributes B2.3 Final Report & Distribution B3. ...