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Diocese of Tucson Fiscal Services. INTERNAL AUDIT FUNCTION Presented by Katherine Preble, Internal Auditor January 2009. The Internal Audit Function. A service provided by the Diocese To help Parishes establish

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Diocese of Tucson Fiscal Services

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Diocese of Tucson Fiscal Services


Presented by

Katherine Preble, Internal Auditor

January 2009

The Internal Audit Function

A service provided by the Diocese

To help Parishes establish

appropriate internal controls. It also provides the parishes audit experience in the event of an Homeland Security audit for immigration issues or a Dept of Labor audit resulting from an employee grievance.

Internal Auditshelp the Parish determine if Diocesan policies and procedures are followed in:

  • Financial Management

  • Personnel Management

  • Safe Environment

There are several steps in the internal audit process. The first is:Scheduling the Audit

  • A letter is sent to the Pastor to schedule an audit visit to the Parish.

  • Select the dates that are most convenient for you, your staff and other personnel.

The 2nd Step is theDesk Review

  • Performed at the Pastoral Center

  • Review of:

    • Parish financials

    • IOI payroll reports

    • Personnel documents in Human Resources

    • Compliance Plan

Next is theParish Visit

  • One-to-two days

  • Begins with a 2-hour Opening Discussion

    with the Pastor, Bookkeeper, Compliance

    Officer and anyone else the Pastor invites such

    as the Board or Finance Council.

  • The Opening Discussion acquaints the auditor with Parish procedures and provides a time for questions by Parish personnel.

The remainder of the Parish Visitis spent in Examination ofSupporting Documents

Supporting documents are

written evidence that

something happened.

The supporting documents examined include but are not limited to:

  • Bank statements & reconciliations

  • Offertory collection count sheets

  • Monthly benefit billings

  • Invoices and receipts

  • Personnel files

  • I9s

  • Time sheets

  • SEP records such as the personnel spreadsheet, sign-in sheets and SOPs.

Auditor Mantra

“If there’s

no documentation,

it didn’t happen”.

The Pastor can choose to be updated throughout audit

orat the end of the audit,

whichever is preferable.

The next-to-final step is completion of theAudit Report

  • States the Findings of the audit

  • Action to be taken

  • Written to the Pastor with copies to

    • Lay Board members

    • Parish Finance Council Chair

Audit Report (concl’d)

  • And copies to the Diocesan

    • Bishop Gerald Kicanas

    • Moderator of the Curia/Vicar General

    • CFO

    • Human Resources Director

    • Safe Environment Director

    • School Superintendent

The final step is for the Parish to address theActions to be Taken

  • Procedures that need to be implemented

  • Segregation of duties that need to be strengthened

  • Policies that need to be established

There are numerous resources available to help address needed actions:

  • The Parish Board

  • The Parish Finance Council

  • Volunteers

  • Publications such as the Parish Accounting Manual and the Personnel Policy Guidelines & Procedures Manual

  • And of course, the staff of the Bishop Moreno Pastoral Center

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