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Office of Internal Audit

| Chief Office of Internal Audit

Scope of Responsibilities

Office of Internal Audit

The Office of Internal Audit (OIA) conducts a broad, comprehensive and independent program of audits of agency activities. The purpose of these audits is to provide reasonable assurance that agency assets are safeguarded; rules, regulations, laws and policies are complied; goals and objectives are accomplished; data is reliable and accurate; and operations are economical and efficient. In carrying out their duties and responsibilities, OIA staff has full, free and unrestricted access to all agency activities, records, property and personnel.

The mission of the OIA is to oversee agency-level professional audit functions, which includes internal audits and coordination of external audits; expedite the translation of these internal and external reviews into recommendations for policy and/or procedure changes and/or improvements; maintain a "follow-up" function to assure, in accordance with management's directives, that agency actions in response to identified problems are pursued and that corrective action is taken; and ensure audits are conducted in accordance with professional standards.

The functions of the OIA include, but are not limited to formulating and implementing the Illinois Department of Corrections internal auditing policies and procedures; conducting audits as required by law and professional standards; preparing and presenting reports of audit findings and recommendations; following up on findings in internal and external audit reports to determine if appropriate corrective actions have been taken; and facilitating and coordinating all external audit activities from the first point of contact to the final corrective action.

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.​