Audit Reports

Audit Reports

Audit reports are addressed to program management of the area being reviewed with copies sent to the Secretary, Executive Office, Tribal Council and the Audit and Ethics Committee.

In the Fiscal Year Reports below, you can click on the title to read a short summary.

A full audit report can be obtained by contacting us here and requesting a copy by including the Audit Number and Fiscal Year.

Fiscal Year 2017 Reports

Building Inspections - Internal Control Review
Audit No: 16-204 Date Issued: 10/11/16 Number of Findings: 3 Overall Conclusion: Summary will come from each report.
Bottled Water - Supply Inventory
Audit No: 16-300 Date Issued: 11/7/16 Number of Findings: 0   Overall Conclusion: Summary will come from each report.
Tribal Construction Inventory - Supply Inventory
Audit No: 16-301 Date Issued: 11/7/16 Number of Findings: 0 Overall Conclusion: Summary will come from each report.
Motor Pool - Supply Inventory
Audit No: 16-302 Date Issued: 11/7/16 Number of Findings: 0 Overall Conclusion: Summary will come from each report.
Fisheries - Supply Inventory
Audit No: 16-303 Date Issued: 11/7/16 Number of Findings: 0 Overall Conclusion: Summary will come from each report.
Follow-up: Cherokee Recreation Life
Audit No: 16-001 Date Issued: 1/6/17 Number of Findings: Overall Conclusion: Summary will come from each report.
Follow-up: CIPD Detention Center Cash Count
Audit No: 16-501 Date Issued: 1/6/17 Number of Findings: Overall Conclusion: Summary will come from each report.
Waste Water Program Internal Control Review
Audit No: 17-012 Date Issued: 6/27/17 Number of Findings: 4 Overall Conclusion: Summary will come from each report.
Business Continuity and Disaster Recovery - Information Technology
Audit No: 17-002 Date Issued: 4/24/17 Number of Findings: 8 Overall Conclusion: Summary will come from each report.
Cherokee Life Recreation Youth Basketball - Cash Count
Audit No: 17-004 Date Issued: 2/17/17 Number of Findings: 3 Overall Conclusion: Summary will come from each report.
Tribal Court - Cash Count
Audit No: 17-005 Date Issued: 3/31/17 Number of Findings: 3 Overall Conclusion: Summary will come from each report.
Per Capita (December 2016) - Financial
Audit No: 17-001 Date Issued: 1/25/17 Number of Findings: 1 Overall Conclusion: Summary will come from each report.
Per Capita (June 2017) - Financial
Audit No: 17-010 Date Issued: 7/5/17 Number of Findings: 0 Overall Conclusion: Summary will come from each report.
Follow-Up: Building Inspections
Audit No: 16-204 Date Issued: 2/17/17 Number of Findings: Overall Conclusion: Summary will come from each report.
SAFETEA_LU Hwy 19 Expansion - CDOT - Grant Compliance
Audit No: 17-006 Date Issued: 7/24/17 Number of Findings: 0 Overall Conclusion: Summary will come from each report.
Federal Emergency Management Agency - Grant Compliance
Audit No: 17-008 Date Issued: 7/24/17 Number of Findings: 0   Overall Conclusion: Summary will come from each report.
CBC Cash Receipts - Investigation
Audit No: 16-701 Date Issued: 3/14/17 Number of Findings: 6   Overall Conclusion: Summary will come from each report.
Human Resource Practices - Investigation
Audit No: 16-702 Date Issued: 1/18/17 Number of Findings: 9   Overall Conclusion: Summary will come from each report.
Tribal Contracts - Investigation
Audit No: 16-703 Date Issued: 1/18/17 Number of Findings: 2   Overall Conclusion: Summary will come from each report.

Guidelines to Perform Audits

   The International Standards for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors

•   Code of Ethics as set forth by the Institute of Internal Auditors

Frequently Asked Questions

WHY WAS I SELECTED TO BE AUDITED?

The Chief Audit Executive prepares an audit plan each year which is reviewed and approved by the Audit & Ethics Committee. The plan is primarily developed based on the assessment of various risk factors, the results and length of time of previous audits, and management input. Some areas are audited every year. Additionally, throughout the year unscheduled audits may be undertaken as necessary.

HOW CAN I PREPARE FOR AN AUDIT?

The best way to prepare for an audit is to be familiar with all Tribal policies and procedures applicable to your area. The audit notification letter may request information regarding the program’s operations; this information should be provided in a timely manner. Files and records should be organized and readily accessible to the auditors. The auditors may also interview select employees so it is important that you make your staff aware of the audit and encourage open and honest communication.

WHAT CAN I EXPECT DURING AN AUDIT?

There are several steps in performing an audit (see the Audit Process). The auditor will schedule an entrance meeting to define the audit scope and objectives with program management. Fieldwork will be performed at the program’s location(s) and all documentation and interview requests will be made through program management. The auditor’s understand the business needs of the program and will do everything possible not to interfere with or hinder the program’s day to day operations.

Office

738 Acquoni Road
PO Box 455
Cherokee, NC 28719

Phone

828-359-7030 (Office)
828-359-0410 (Fax)