Sault Ste. Marie Final 2008 Internal Audit

Michigan DNR Forest Certification Internal Audit Report FMU: Sault Ste. Marie Internal Audit Dates: July 8 - 10, 2008 Internal Audit Summary Date: July 10, 2008 Lead Auditor: Jim Ferris Internal Auditors: Kerry Fitzpatrick, Steve Milford, Eric Thompson Comments: The internal audit of the Sault Ste. Marie (SSM) FMU was held July 8 - 10, 2008. The scope of the audit was State Forest Land (SFL) within the Sault Ste. Marie FMU. The audit criteria were the May 6, 2008 version of the Work Instructions (WIs) and all supporting DNR policy, procedures, rules, management guides, guidance documents, plans, and handbooks that were relevant to the management of SFL. On Tuesday, July 8, a detailed list of audit sites was selected and two audit routes established based on a search of records and interviews with staff. A brief opening meeting was held with the participants Wednesday morning, July 9, at the Sault Ste. Marie Field Office. Subsequently, the audit team split into two groups. One group visited Drummond Island while the other group reviewed operations in Chippewa and Mackinac Counties. Multiple sites were visited by each group. Thursday morning was spent reviewing the audit findings, conducting follow-up interviews, and further reviewing documents as needed. A closing meeting was held on Thursday at 2:00 pm. The audit team gathered evidence to determine work instruction conformance through interviews, document review and field observations.The ...