FAQs about Jefferson Parish Office of Inspector General - Audits
1. What is the purpose of a Jefferson Parish Office of Inspector General audit?
3. How are matters selected for audit?
6. What steps are involved in an audit process and am I notified?
7. Who may be interviewed for an audit?
8. Where do audit interviews take place?
9. How are audit interviews memorialized?
10. Can I refuse a request for an audit interview?
12. What happens when an audit is complete?
13. What is the Parish’s obligation to employees during an Audit?
1. What is the purpose of a Jefferson Parish Office of Inspector General audit?
Generally, a Jefferson Parish Office of Inspector General audit is carried out to examine organizational program performance, financial management matters, and other issues related to systems’ nature. It provides independent, objective assurance and consulting to parish government to improve operations through a systematic, disciplined approach to the evaluation of risk, inefficiencies, internal controls, and governance processes.
2. What matters are audited?
The Jefferson Parish Office of Inspector General performs financial and operational audits which includes testing for (1) proper use of public funds; (2) presence of internal controls, including security and appropriate levels of accountability; (3) appropriate documentation of transactions; and (4) economy and efficiency of operations.
3. How are matters selected for audit?
The Jefferson Parish Office of Inspector General develops an annual Audit Plan based upon risk assessment criteria. Risk assessment criteria include, dollars at risk, complexity of operations, internal knowledge, internal risk, resources available and management requests. The Audit Plan is published by September 1st of each year on our website at www.jpoig.net., Audits are conducted throughout the calendar year according to the Audit Plan. The office may also initiate an audit based upon actionable information of fraud, waste, abuse or illegal activity.
4. Who conducts audits?
The Jefferson Parish Office of Inspector General is staffed by individuals who are educated and trained to conduct financial, performance, and fraud prevention audits. Management and staff may also hold related professional certifications.
5. How are audits conducted?
The Jefferson Parish Office of Inspector General conducts audits in accordance with the national standards published by the Association of Inspectors General and, where applicable, Standards for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors, Inc.
6. What steps are involved in an audit process and am I notified?
From start to finish, the audit process involves several steps, and one of those steps includes notifying the subject of the audit. These steps may overlap, but most audits follow a similar process:
Step 1: A preliminary review of available information.
Step 2: A letter may be sent to the appropriate individual, such as a parish department director or vendor, explaining that the Office of Inspector General will begin an audit.
Step 3: The audit is planned. Planning includes interviews and process mapping.
Step 4: Fieldwork, to include interviews and testing, is conducted.
Step 5: An audit report is prepared based upon fieldwork, and includes; findings, observations, and recommendations.
A follow-up audit may be conducted to test whether recommendations and corrective actions have been taken.
7. Who may be interviewed for an audit?
The Jefferson Parish Office of Inspector General will interview any person believed to possess knowledge relevant to an audit in a manner that is secure and efficient for the office based upon individual circumstances.
8. Where do audit interviews take place?
Generally, the Jefferson Parish Office of Inspector General conducts interviews at its office which is located at 990 N. Corporate Dr. - Suite 300 Jefferson, Louisiana 70123, not far from the Joseph S. Yenni Building. The Jefferson Parish Office of Inspector General may choose to conduct an audit interview in the field.
9. How are audit interviews memorialized?
Audit interviews by the Jefferson Parish Office of Inspector General may or may not be audio and/or video recorded by staff depending upon the nature of the interview. Audit interviews taking place in the field for the primary purpose of planning an audit may not be audio/video taped. Interviewees may be asked to attest to authenticity of information in writing. Audit interviews conducted for the purpose of gathering information from the interviewee are audio/video taped. The time, date, location and name of persons participating in the interview is also documented. Recording is to the benefit of all because it ensures that a definitive record exists of both what was asked and the information provided in response. Recordings of interviews are maintained as confidential records under state law. No outside recording devices are permitted in the interview.
10. Can I refuse a request for an audit interview?
Generally, no. Every Jefferson Parish official, employee, agency, special district, board, commission, contractor, subcontractor and licensee has a duty to cooperate with the Jefferson Parish Office of Inspector General in any investigation. The Jefferson Parish Office of Inspector General will publically report upon any instances in which there is a failure to cooperate. When there is a failure to cooperate, the Jefferson Parish Office of Inspector General may seek a subpoena to compel a person to appear for an interview.
11. If I am interviewed during an Audit, can I discuss it with others outside of the Jefferson Parish Office of Inspector General?
The Jefferson Parish Office of Inspector General requests individuals who are interviewed to refrain from discussing the interview with anyone in order to protect the individual from reprisal, maintain the confidentiality of the interview process, and preserve the integrity of the audit. While an audit is being planned, individuals may need to speak with others for the purposes of identifying the best resource for needed information. This is to be expected. When in doubt, questions about the audit process should be directed to the Jefferson Parish Office of Inspector General.
12. What happens when an audit is complete?
Generally, the Jefferson Parish Office of Inspector General will issue a report when an audit is complete. The report contains factual findings, observations and recommendations, where appropriate. It is issued in draft to the appropriate individuals, such as the Parish President, or respective department directors, to permit review, development of corrective actions, and response. In due time, these reports are posted to the website at www.jpoig.net under the “Reports” tab and become public at that time.
13. What is the Parish’s obligation to employees during an Audit?
Parish officials, directors and supervisors have a responsibility to avoid any action that could create a chilling effect on employee cooperation with an audit to ensure the integrity of the audit and for other reasons (such as fairness and privacy considerations).
