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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

Diocese of Tucson Fiscal Services

INTERNAL AUDIT FUNCTION

Presented by

Katherine Preble, Internal Auditor

January 2009

the internal audit function
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 audits help the parish determine if diocesan policies and procedures are followed in
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
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 2 nd step is the desk review
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 the parish visit
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 visit is spent in examination of supporting documents
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
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
Auditor Mantra

“If there’s

no documentation,

it didn’t happen”.

the pastor can choose to be updated throughout audit
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 the audit report
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
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 the actions to be taken
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
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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