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Internal Audit

 

Internal auditing provides an independent objective assurance and consulting activity designed to add value and improve an organization’s operations. In Fiscal Year 2006, two internal auditors were approved specifically to establish the Internal Audit Unit as an independent appraisal function within the Department to examine and evaluate activities as a value-added service to the organization. The Internal Audit Unit assists the Executive Director and the Executive Management Team in the effective discharge of their responsibilities by furnishing them with analysis, appraisals, recommendations, counsel, and information concerning the activities reviewed. The internal auditors focus primarily on how the Department spends its funds on programs that the Department directly operates and how well it supervises programs that other entities carry out, through reviews of the reliability and integrity of information, compliance with rules and regulations, safeguarding of assets, economical and efficient use of resources, and compliance with operational goals and objectives. These activities benefit the Department in several ways, such as improved staff and process efficiencies and reduced findings by external auditors. There is also an important qualitative aspect to internal auditors that provide a benefit from increased taxpayer and legislative confidence that our scarce resources are being used appropriately and efficiently. 

 

Internal Audit Charter

 

The Internal Audit Unit is committed to continually evaluate the quality and effectiveness of the internal audit function. We send a confidential survey to our coworkers and stakeholders at the completion of each internal audit to help Audit Division management identify opportunities for improvement, so the Internal Audit Unit can maintain a high level of service to the Department. 

 

 

If you have suggestions for internal audits that should be performed in CDHS, please email your information to mette.boes@state.co.us.

 

 

Audit Tracking and Management Report:

 

On an annual basis, the Internal Audit Unit tracks the implementation status of recommendations contained in audit reports, other formal reports, letters, or emails that specifically document expectations that the Department has agreed to in writing and for which the Department can be held accountable. The audit finding should document the expectations that the Department has agreed to in writing. Such recommendations generally fall into at least one of the following categories:

 

  • A serious or significant finding that could affect the health and safety of an individual
  • A finding that affects the fiduciary role over the Department’s assets or resources
  • A finding that is a politically or publicly sensitive issue in the community that can impact the perception  of how well the Department   is performing its oversight function

 

Recurring or routine appraisals, reviews, and examinations that involve inventory, facility maintenance, and other checklist-type inspections that do not have serious or significant findings generally will not be tracked in the Audit Tracking and Management Report.

 

 

Departmentwide Risk Assessment:


The Internal Audit Unit has moved toward auditing based on risk areas, as determined by its biennial Departmentwide risk assessment process. Audit Division staff brainstorm about potential audits that could be performed in the Department and the county departments of human/social services: financial, performance, and compliance. The group discussions around the perception of risk in the Department and the county departments of human/social services are extremely valuable and help shape the prioritization of the audit schedule. The Audit Division then uses the audit schedule to perform comprehensive audits in addition to its sub-recipient monitoring responsibilities, special requests, and fraud investigations.

 


Report Fraud 1-877-934-6361 CDHS Audit Division 4126 S Knox Ct, Denver, Colorado 80236