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 the 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 the 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.
How does an audit add value to my program?
An audit is very beneficial to assess operations within any area of the Tribe. An audit gives an independent and objective perspective of a program’s operations which can be used as a management tool to improve effectiveness and efficiency; to strengthen compliance with applicable tribal, state and federal policies; and to ensure proper controls are in place to protect you, your employees and the Tribe.
How long does an audit take?
The length of the audit varies based upon the scope and complexity of the area being audited.
Who will see the audit report?
The Final Audit Report will be distributed to the program’s manager, director and deputy. In addition, copies are distributed to the Executive Office, Tribal Council Chair and Audit Committee Chair. Other appropriate personnel may also receive copies when deemed necessary.
Are auditors looking for fraud?
Auditors are not responsible for the detection of fraud therefore they are not specifically searching for the existence of fraud. However if improper activities are identified during an audit further investigative work may be required.
What if I suspect fraud?
Any instance of fraud, theft, misconduct or any ethical concerns should be reported. Complaints can be filed by contacting the Chief Audit Executive directly or by calling the EBCI Hotline at 1-800-455-9014. Calls are accepted 24 hours a day, 7 days a week.
What happens to my complaint?
Any complaint filed through the EBCI Hotline is taken by a live independent operator who is not affiliated with the EBCI. A summary of the complaint is forwarded to the Chief Audit Executive. The Chief Audit Executive must respond to the complaint within two weeks. You will be given a case number which will allow you call back to determine what actions have been taken.
Will my complaint be kept confidential?
When calling the EBCI Hotline you have the option of providing your name or remaining anonymous. Details of the complaint are kept confidential to every extent possible.
738 Acquoni Road
PO Box 455
Cherokee, NC 28719