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Independence


The Internal Audit Department has independent status within the Department of Health. Independence in fact and in appearance allows us to render impartial and unbiased judgments essential to the proper conduct of any internal audit.

 To ensure our independence, we do not direct nor are we the primary participant in formulating Agency policies or procedures. We do not develop accounting or administrative systems, neither do we prepare or reconstruct data, records or reports.

 Internal Audit staff are cognizant that independence can be impaired due to personal or professional involvement in the operations under review or with the staff of an area under review. It is their responsibility to notify the Director of Internal Audit of all instances where independence is thought to be impaired.


Last Updated: 11-14-2011

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