Office of Internal Audit
Three staff members report to the Chief Internal Auditor (CIA) who plans and administers the annual work plan, maintaining a balance between audit, investigative and management advisory services. The CIA has a dual-reporting relationship. The CIA reports to the Commission’s Chair and Vice-Chair functionally, while reporting to the Executive Director, Maryland-National Capital Park & Planning Commission (M-NCPPC or Commission) administratively.
Mission and Purpose
The Office of Internal Audit (OIA) supports the mission of the Commission by helping protect its assets and reputation. The OIA provides objective assurance and advice on behalf of the Commission. This is accomplished by reviewing operations and controls, providing relevant analysis, recommending improvements, and promoting ethical behavior and compliance with policies and regulations.
The Office of Internal Audit exists to assist management and the Audit Committee in the effective discharge of their responsibilities. The Office of Internal Audit is responsible for examining and evaluating the adequacy and effectiveness of the systems of internal controls and their related accounting, financial, computer, and operational policies.
The Office of Internal Audit shall have direct and unrestricted access to all functions, records, property, and personnel necessary for the effective discharge of its responsibilities.
The Office of Internal Audit shall have full and free access to the Audit Committee.
The Office of Internal Audit is authorized to allocate budgeted resources, set frequencies, select subjects, determine scopes of work, and apply the techniques required to accomplish audit objectives.
The Office of Internal Audit is authorized to obtain the necessary assistance of personnel in units of the organization where they perform audits, as well as other specialized services from within or outside the organization.
The Office of Internal Audit shall not develop and implement procedures, make management decisions, or engage in any other activity which could be reasonably construed to compromise their independence.
The Office of Internal Audit will govern itself by adherence to Government Auditing Standards promulgated by the Government Accountability Office and the Institute of Internal Auditors’ (IIA) Code of Ethics.
The OIA will also adhere to Commission policies and the OIA Principles and Procedures manual. Members of the OIA are responsible to maintain exemplary ethics along with high standards of independence, confidentiality, and objectivity while performing their duties. A confidential attestation will be required for each member of the OIA.
OIA staff maintain several professional certifications including Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Information System Auditor (CISA), Certified Government Financial Manager (CGFM) and Certified Fraud Examiner (CFE). Each designation carries with it, its own unique continuing educational requirements.
Per M-NCPPC Practice No. 1-31, Organization and Functions of the Audit Committee, the Audit Committee was established to assist the Commission in corporate governance and independent oversight of the agency’s financial reporting processes. The Audit Committee shall undertake responsibilities to ensure that the organization develops and implements a sound system of internal controls and adheres to the highest standards of public accountability and integrity, including, but not limed to, the auditing process.