|Charter: OES Office of Audit and Evaluation Charter was signed by OES Director Henry Renteria, on December 31, 2007.|
I. Authority, Organization and Professional Standards
It is the policy of the Office of Emergency Services (OES) to establish and maintain an Office of Audit and Evaluation as a staff and independent appraisal function. Internal Audit is a management control that functions by assessing the effectiveness of other managerial controls. The Office of Audit and Evaluation evaluates OES business and administrative activities in order to assist all levels of management in the effective discharge of their responsibilities and furnishes them with analyses, recommendations, counsel and information concerning the activities and records reviewed.
The Office of Audit and Evaluation is a headed by the Audit Chief in the Executive Division of OES. The Audit Chief prepares, for approval by the Director and the OES Deputy Directors, an OES Biennial Audit Plan that defines the audits to be conducted for the organization during the biennial period.
The Office of Audit and Evaluation complies with the Standards for the Professional Practice of Internal Auditing and Code of Ethics promulgated by the Institute of Internal Auditors and other standards as applicable.
The mission of the Office of Audit and Evaluation is to assist the OES management team in the discharge of their oversight, management and operating responsibilities through independent audits and consultations designed to evaluate and promote the system of internal controls, including effective and efficient operations.
III. Management Charter
The Office of Audit and Evaluation functions under the policies established by the State of California and by OES management under delegated authority. This Management Charter defines the roles, responsibilities and authority established for its operation.
• To permit the rendering of impartial and unbiased judgment essential to the proper conduct of audits, auditors will be independent of the activities they audit.
• Independence is essential to the effectiveness of the Office of Audit and Evaluation. This independence is based primarily upon organizational status and objectivity.
• The Audit Chief has direct access to both the OES Director and all levels of OES management. The Audit Chief reports to the OES Legal Counsel office.
• In performing the audit function, the Office of Audit and Evaluation has neither direct responsibility for, nor authority over, any of the activities reviewed. Therefore, the audit review and appraisal process does not in any way relieve other persons in the organization of the responsibilities assigned to them.
• The Office of Audit and Evaluation is authorized to have full, free and unrestricted access to information including records, computer files, property, and personnel of the organization in accordance with the authority granted by the OES Director’s approval of this charter and applicable federal and state statutes.
• Except where limited by law, the work of the Office of Audit and Evaluation is unrestricted. The Office of Audit and Evaluation is free to review and evaluate all policies, procedures and practices of any OES activity, program or function.
The scope of internal auditing encompasses the examination and evaluation of the adequacy and effectiveness of the organization’s system of internal control and the quality of performance in carrying out assigned responsibilities. The scope of internal auditing includes:
• Reviewing the reliability and integrity of financial and operating information and the means used to identify measure, classify and report such information.
• Reviewing the systems established to ensure compliance with those policies, plans, procedures, laws and regulations which could have a significant impact on operations and reports, and determining whether the organization is in compliance.
• Reviewing the means of safeguarding assets and, as appropriate, verifying the existence of such assets.
• Appraising the economy and efficiency with which resources are employed.
• Reviewing operations or programs to ascertain if results are consistent with established objectives and goals and whether the operations or programs are being carried out as planned.
Office Value Statement
Our intent is to provide OES management with recommendations for value-added improvements, thereby assisting in the accomplishment of agency goals. We intend to foster improvement in a positive manner, through fairness, openness, effective communication, independence, professionalism, thoroughness, accuracy and timeliness of reports.
Office Contact Information
Main Telephone Number (916) 845-8316
Fax Number (916) 845-8511
Web Site www.oes.ca.gov
Chief, Office of Audit and Evaluation