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DHCS INTERNAL AUDITS
ABOUT US
Authority/Background
Internal Audits was established within the Department of Health Services in 1984. It was established to meet the mandates of the Financial Integrity and State Managers Accountability Act of 1983 (FISMA).
Independence
Internal Audits reports administratively and functionally to the Deputy Director of Audits and Investigations, but is functionally independent of Audits and Investigations as well as all other divisions within the Department. When performing their functions, internal auditors have no direct operating responsibility or authority over any of the activities reviewed.
Staff Credentials
Internal Audits staff consists of experienced journey or senior level auditors. Additionally, some auditors are Certified Public Accountants and/or Certified Fraud Examiners. Internal Auditors maintain compliance with Generally Accepted Government Auditing Standards (GAGAS). GAGAS are used by government auditors to ensure competence, integrity, objectivity, and independence in planning, conducting, and reporting their work. GAGAS requires auditors to complete at least 80 hours of continuing professional education every two years. At least 20 hours, of the 80, must be completed in any one year of the two-year period. Internal Audits ensures that each of its staff maintains the training hours required by GAGAS.
Access to Information
Internal Audits has a separate charter, signed by the DHCS Director, which grants staff unrestricted access to all departmental functions, records, property, and personnel when performing an examination. Information gathered during an audit or review is handled with stringent accountability for safekeeping and confidentiality.
Areas of Responsibility
Internal Audits is responsible for providing management with information about the adequacy and effectiveness of internal controls and the quality of its operating performance when compared to established standards. Audit procedures ensure that internal controls are effective, efficient, and operating as intended. Internal Audits functions in an advisory capacity and, as such, reports its findings to management for action. Corrective action based on Internal Audits’ findings and recommendations is the responsibility of management. The departmental programs are responsible for developing, implementing, and maintaining systems and procedures. Internal Audits’ recommendations are not directives, but are made to assist management in determining solutions to potential problems
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