What is Internal Auditing?

Many people do not understand what auditing is and actually fear auditing in the same way you might fear the principal in elementary school. While internal auditors have some authority, their efforts are not punitive as much as educational and informative because our findings either validate current financial controls, performance or procedures or identify areas of improvement.

At its core, internal auditing is “an independent, objective assurance and consulting activity designed to add value and improve an organization's operations,” according to the Institute of Internal Auditors. It involves evaluating and improving the effectiveness of risk management, control, and governance processes. In simpler terms, internal auditors work to ensure that the organization is operating in a way that is efficient, ethical, and compliant with regulations, standards and best practices.

Northampton County's Approach

In the Northampton County government, our internal audit team is dedicated to upholding the highest standards of professionalism and integrity. We assist the external auditor, Maher Duessel, with the “year end” preparation, which entails gathering the preliminary documents, bank statements and financial records to assist in completing the external audit for the County. In addition, the audit staff does audits based on financial audits for Magisterial District Courts, Hotel Room Rental Tax, agency funds and various grants. We also conduct routine audits based on performance and procedure of the departments in county government to identify areas for improvement and provide recommendations for enhancing efficiency and effectiveness.

This workload does not allow for many additional audits but, we are hopeful that our team will be able to add value by conducting risk assessments to identify potential areas of vulnerability or exposure to fraud, waste, or abuse. By proactively addressing these risks, we help safeguard taxpayer dollars and ensure that resources are used responsibly and effectively. Whether it's developing internal controls, streamlining processes, or implementing best practices, our team is committed to assisting our colleagues in achieving their goals and delivering the highest quality services to the residents of Northampton County. Currently, we are compiling, prioritizing and researching this list of potential additional audits and hope that our efforts will prove to be most valuable to strengthening public trust and offering transparency to governmental activity.

Celebrating Our Achievements

We are proud of the role we play as internal auditors in promoting transparency, accountability, and integrity on behalf of the residents of Northampton County. By continuously striving for excellence in our work, we contribute to the overall success and prosperity of our community.

Internal Audit Month serves as a reminder of the importance of internal auditing in today's complex and ever-changing environment. At the Northampton County Controller's office, we embrace this opportunity to reaffirm our commitment to excellence and to celebrate the valuable contributions of our audit staff.

So, when you see one of our audit staff, don’t fear them; thank them for their dedication to upholding the highest standards of professionalism, integrity, and service as we continue to add value and improve the operations of Northampton County government.