Internal Audit

The Internal Audit Department provides an independent assessment function within the city of Rocky Mount that assists the management team. The Internal Audit Department conducts financial, performance and compliance audits in order to provide accountability to the public and promote the efficient and effective use of city resources and operations. Reporting directly to the city manager, the Internal Audit Department performs value-added, risk-based audits designed to independently review, test and evaluate the city’s operations.

Our audits involve a systematic review of an area’s activities and the development of objectives to evaluate performance and identify opportunities for improvement in their effectiveness and efficiency. We conduct our audits in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to ensure a reasonable basis for our judgments and conclusions regarding the organization, program, activity or function under audit. An audit also includes assessments of applicable internal controls and compliance, with requirements of laws and regulations when appropriate to satisfy the audit objectives.