Hafa Adai

Internal Audit Charter Agreement

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Mission and Purpose

The Department of Administration (DOA) Internal Audit Section’s mission is to provide objective and independent assurance and consulting activities designed to add value and improve the operations of DOA and Government of Guam line agencies.

The Internal Audit Section’s main purpose is to assist DOA and Government of Guam line agencies accomplish its objectives by providing a systematic and disciplined approach to evaluate and improve the effectiveness of the organization’s governance, risk management and control processes.

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Organization Structure

The Internal Audit Section is independent from all other sections within DOA.  The Chief Auditor is the head of the Internal Audit Section and reports functionally to the Audit Committee, or in its absence to the DOA Director. 
Further, the Chief Auditor reports to the Director administratively, which includes day-to-day operations, logistics, audit planning and other relevant matters. 


DOA INTERNAL AUDIT SECTION

DOA Internal Audit Reports

 

DOA Internal Control Responses
to Independent Auditors

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Letter to Independent Auditors – (2021-06-07)
RE: FY2020 Financial Audit: Internal Control over Financial Reporting

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CY2023 Annual Audit Plan
CY2024 Annual Audit Plan

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The annual audit plan is a guide that is developed for the use of the Department of Administration-Internal Audit Section during the calendar year to address risks and inadequacies in the internal control system of DOA and the Government of Guam line agencies.

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Questions or Comments

Please submit your comment or feedback in writing with your name and valid contact information to:
Andriana.Quitugua@doa.guam.gov.

Role and Function

The Internal Audit’s role, which is primarily preventive in nature, includes:

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•..Appraising the efficiency and effectiveness of operations.

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•..Evaluating adherence to agency policies and procedures and compliance with federal and local laws and regulations.

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•..Assessing the adequacy, effectiveness, and application of administrative and financial controls for safeguarding agency assets and ensuring the reliability of information and data.

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•..Performing special investigations at the requst of the agency managment and Office of the Attorney General.

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•..Monitoring the status of agency corrective action plans to resolve findings noted.

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•..Liaising and coordinating activities with external auditors, reviewers, and assurance providers.

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•..When necessary, refer findings to appropriate government agencies such as the Guam Police Department and the Office of the Attorney General for further investigation.

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