Gaylord 2008 Final Internal Audit Report

Michigan DNR Forest Certification Internal Audit Report FMU: Gaylord Internal Audit Dates: June 17-19, 2008 Internal Audit Summary Date: June 19, 2008 Lead Auditor: Mike Donovan Internal Auditors: Bob Burnham, Kim Herman, Steve Milford Comments: The internal audit of the Gaylord FMU was held June 17-19, 2008. The scope of the audit was State Forest Land (SFL) within the Gaylord 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, June 17, a detailed list of audit sites were selected and two audit routes established based on a search of records and interviews with staff. Wednesday morning a brief opening meeting was held via teleconference with the participants at the Gaylord and Indian River Field Offices. The audit team split into two groups and visited areas managed by the staff at the Indian River Field Office in the northern portion of the Unit; and areas managed by the staff at the Gaylord Field Office in the southern portion of the Unit. Thursday morning was spent reviewing the audit findings, conducting follow-up interviews, or further reviewing documents as needed. A closing meeting was held on Thursday at 1:00 pm. The audit team gathered evidence to determine work instruction conformance through interviews, document review, and field ...