Pursuant to Florida Statutes and the State Constitution, the Clerk of the Circuit Court is the auditor to the Board of County Commissioners.

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve operations. The role of the Compliance and Internal Audit Division is to improve operations and preserve public trust by conducting limited scope and continuous audits of departments, functions, and activities under the purview of the Board of County Commissioners and the Clerk of Courts.

• Evaluating the adequacy and effectiveness of internal controls
• Determining the efficiency and effectiveness of operations
• Ensuring compliance with applicable laws, regulations, policies, procedures, contracts, grants, and agreements

Independence is critical to the internal audit function and must be established and maintained at both the organizational and professional level. The Clerk of Courts, as an elected official, is independent of the Board of County Commissioners and its activities. The Compliance and Internal Audit Division, a function of the Clerk of Courts, is independent of daily activities and reports directly to the Clerk of Courts.

The Compliance and Internal Audit Division follows the International Standards for the Professional Practice of Internal Auditing as detailed by the Institute of Internal Auditors (IIA). These standards provide comprehensive requirements and guidance for the practice of internal auditing, a framework for performing audit engagements, and improving organization processes and operations.