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
Bottled Water - Supply Inventory
Tribal Construction Inventory - Supply Inventory
Motor Pool - Supply Inventory
Fisheries - Supply Inventory
Follow-up: Cherokee Recreation Life
Follow-up: CIPD Detention Center Cash Count
Waste Water Program Internal Control Review
Business Continuity and Disaster Recovery - Information Technology
Cherokee Life Recreation Youth Basketball - Cash Count
Tribal Court - Cash Count
Per Capita (December 2016) - Financial
Per Capita (June 2017) - Financial
Follow-Up: Building Inspections
SAFETEA_LU Hwy 19 Expansion - CDOT - Grant Compliance
Federal Emergency Management Agency - Grant Compliance
CBC Cash Receipts - Investigation
Human Resource Practices - Investigation
Tribal Contracts - Investigation
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.
738 Acquoni Road
PO Box 455
Cherokee, NC 28719