Internal Audit Department

Staff Directory

Kathleen T. Seay, CPA CISA
Director of Internal Audit

Melanie D. Andrews
Internal Auditor

Brian T. Gildea, CIA
Internal Auditor

Contact Information

Mailing Address:
P.O. Box 470
Hanover, VA 23069-0470

Street Address:
7496 County Complex Road
Hanover, VA 23069-0470

Email Address:

InternalAudit@co.hanover.va.us

Location

The Internal Audit Department is located in the Old Clerk’s Building at the Hanover County Courthouse Complex.  

Mission Statement

“To independently determine whether the ongoing processes for controlling fiscal and administrative operations throughout the County are adequately designed and functioning in an effective manner.”

Overview

The Internal Audit Department was established on January 1, 2001 and performs performance, financial and compliance audits of County, School Board, Regional Library and Regional Jail activities.  Audit results and recommendations are reported to the respective Boards, Finance Committee, Administration and the agency reviewed.  The Internal Audit Department works closely with the Board and Administration to ensure that local government provides quality service to the public through functions that are performed efficiently, effectively and in compliance with applicable laws and regulations.   

Internal Audits are performed according to Government Auditing Standards, issued by the Comptroller General of the United States, General Accounting Office (GAO-Yellow Book).  The Internal Audit Department maintains its independence by reporting to the Finance Committee of the Board of Supervisors.  The Finance Committee consists of members of the Board of Supervisors, County Administration and Finance.

The Internal Audit Department develops an audit plan based on risk assessments and resources available to provide internal audit services for all areas of the County.  The areas of audit continue to grow as the County programs expand.  This is reflected in the average Internal Audit cycle or average time to complete 100% of the audits of each area of the County.  The annual audit plan is approved by the Finance Committee.

Responsibilities

The primary responsibility of the Internal Auditor is to evaluate controlling processes established by management to ensure they are adequately designed and function effectively.  The Internal Audit Department will ensure that:

1. Resources are adequately protected.
2. Significant financial, managerial and operating information is accurate and reliable.
3. The actions of employees comply with the County’s policies, standards, procedures and applicable laws and regulations.

Objectives

• Develop, implement and execute an annual Internal Audit Plan adopted by the Board of Supervisors.
• Continually evaluate risk environments and systems of internal controls.
• Follow up on prior internal audit recommendations and provide departmental assistance.
• Perform special projects to support Board initiatives and assist County Administration.
• Coordinate regional and external audit services.
• Meet Internal Audit Performance Measurement goals.
• Meet Generally Accepted Auditing Standards for:
• planning, conducting and reporting on work performed
• continuing professional education