Preliminary Audit Report OfficeSvcs-OBM

Internal Audit DepartmentInternal Audit Department D In Atramento  March 29, 2007 Daniel Horrigan Summit County Clerk of Courts 205 S. High St. Akron, OH 44308 Mr. Horrigan: Attached are the results of Follow-up Audit regarding the issues that were identified in the Summit County Clerk of Courts – Title Division Preliminary Audit report dated March 14, 2006. FOLLOW-UP AUDIT SUMMARY The primary focus of this follow up was to provide the Summit County Clerk of Courts with reasonable assurance, based on the testing performed, on the adequacy of the system of management control in effect for the audit areas tested. Management controls include the processes for planning, organizing, directing, and controlling program operations, including systems for measuring, reporting, and monitoring performance. Management is responsible for establishing and maintaining effective controls that, in general, include the plan of organization, as well as methods, and procedures to ensure that goals are met. Our follow up was conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States and accordingly included such tests of records and other auditing procedures as we considered necessary under the circumstances. Our procedures include interviewing staff, reviewing procedures and other information and testing internal controls as needed to assess compliance with the stated management action plans. The ...