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Department of Internal Audit
What is Internal Auditing?
Internal auditing is an independent appraisal function established within an organization to examine and evaluate the adequacy and effectiveness of the organization's internal control system and its overall quality of performance. Internal auditing furnishes top management with analyses, appraisals, recommendations, counsel, and information concerning the activities reviewed.
Why Was Internal Auditing Established at OESC?
The Director of Internal Audit Reports to Whom?
Program and Compliance Audits
Why Audit Any Activity?
Audits of some type have been conducted since there has been commerce. The primary purpose of these early audits was to detect defalcations and to determine whether persons in fiduciary positions were acting and reporting responsibly. As civilization expanded, so did the internal auditing profession. Modern auditors understand the goal of error detection could be accomplished more effectively through an adequate system of internal controls.
What is Internal Control?
Internal control is any action taken by Management to enhance the likelihood that established objectives and goals would be achieved. Control results from Management’s planning, organizing, and directing. The overall control system is conceptual in nature. It is the integrated collection of systems used by an organization to achieve its objectives and goals (SIAS #1). Internal control is a broadly defined process, effected by the Commissioners, Executive Director, Directors, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories (COSO):
OESC Internal Fraud Reporting Hotline
Our integrity is far too important for any inappropriate conduct to be allowed.
If you have a reason to believe that an incident of fraudulent or wrongful acts have occurred or are occurring:
Call the Fraud Hotline at (405) 557-5400, or
Write to us, including as many details as possible. Our address is:
You are also welcome to visit our office at any time.
All calls and information are confidential
You may remain anonymous
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