How is an area selected to be audited?
Risk analysis: The office uses a risk-assessment process to identify and prioritize functional areas needing audit attention, and to allocate Internal Audit staff resources. Each year audit management evaluates top risk areas and determines which should be included in the annual audit plan, which is normally finalized in September or October each year after approval by the Commissioner. High-risk areas and management requests routinely receive highest priority. Special projects: These projects are audits or investigations conducted upon request as resources are available.