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Office of the Internal Auditor

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City of Riviera Beach

Office of the Internal Auditor

Independent, objective assurance that strengthens accountability, improves operations and helps safeguard public resources.

Report an Ethics Concern Contact the Internal Auditor Audit Committee

Independent oversight

Supporting transparent and effective City government

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It uses a systematic, disciplined approach to evaluate and improve risk management, internal controls and governance processes.

The Internal Auditor independently and objectively evaluates City operations, gathers relevant evidence and communicates findings, best practices and recommendations to City Management and the City Council. Audit assignments may cover any area of the organization and should be directed by the Audit Committee.

Core purpose

How internal audit adds value

01

Assess Risk

Evaluate City processes, risks and the effectiveness of risk-management efforts.

02

Strengthen Controls

Review safeguards, compliance and business processes, then recommend practical improvements.

03

Promote Accountability

Document results and communicate findings, best practices and recommendations to City leadership.

Professional standards

Independence, objectivity and impartiality

Certified Public Accountant

Independent in fact means maintaining an impartial state of mind, professional skepticism, integrity and judgment based entirely on evidence.

Independent in appearance means avoiding circumstances that would cause a reasonable, informed third party to conclude that integrity, objectivity or professional skepticism has been compromised.

Certified Internal Auditor

Objective and impartial means conducting work without organizational politics, bias or pressure that could shape a predetermined conclusion.

Internal auditors should not audit their own work or, whenever possible, assess an individual or group to whom they directly report. Leadership should protect the audit function from improper influence.

Responsibilities

Role of the Internal Auditor

  • Objectively assess City information technology and business processes.
  • Evaluate risks and the effectiveness of risk-management practices.
  • Assess compliance with applicable laws, statutes, regulations and policies.
  • Evaluate controls that safeguard City assets and recommend improvements.
  • Identify opportunities to improve accuracy, efficiency, reliability and service quality.
  • Promote ethics and help identify improper conduct.
  • Confirm safeguards are in place to protect organizational resources.
  • Investigate fraud and document the results of audit procedures.
  • Communicate findings and recommendations to City Management and City Council.

Areas of review

Types of Internal Audits

Select an audit type to learn what it examines.

Accounting and Financial Reporting Audits

Financial audits assess whether financial statements are presented fairly, in all material respects, under applicable criteria such as GAAP or IFRS. They provide reasonable, but not absolute, assurance that records are free from material misstatement. External auditors provide an independent opinion; internal auditors may also conduct financial reviews.

Operational and Compliance Audits

These audits evaluate whether internal controls are sufficient and working as intended, procedures are performed consistently and efficiently, and activities comply with regulations, industry standards, laws and internal policies.

Information Technology Audits

IT audits assess whether information systems operate securely and whether sensitive data remains secure and accurate. Reviews may align with standards or requirements such as PCI DSS, ISO/IEC 27001, SOC and HIPAA, when applicable.

Performance Audits

Performance audits compare an organization’s actual performance with the goals and objectives established by its governing body or senior leadership.

Conditions for success

A strong independent audit function requires

  • Strong ethical standards and integrity.
  • A clearly defined scope and goals.
  • Freedom to remain objective and impartial.
  • Resilience when facing pressure to alter an assessment.

Documents and reporting

Resources and Quick Links

Office AuthorityView the City Code of Ordinances Annual Audit PlanOpen the current posted audit plan Audit ReportsView audits and other reports Audit Committee ApplicationDownload the membership application Ethics Reporting HotlineSubmit or follow up on a confidential report Palm Beach County OIGVisit the Office of Inspector General

Ethics Reporting Hotline

If you prefer to report a concern confidentially or anonymously, use the City of Riviera Beach Ethics Reporting Hotline. The third-party system also allows you to follow up on a previously submitted report.

Access the Hotline