The Haywood County Clerk of Superior Court’s Office announced today that the office achieved an “Effective” audit opinion on their recent internal audit conducted by the North Carolina Administrative Office of the Courts. An Effective opinion means that the controls evaluated are adequate, appropriate, and effective to provide reasonable assurance that risks are being managed and objectives should be met. An audit opinion helps increase the value and clarity on the level of assurance given to the audit client.
“This is my first audit as the elected Clerk of Superior Court for Haywood County,” said Clerk C.J. Hunter Plemmons. “I am extremely pleased with the results and attribute them to the effectiveness of the staff who have persevered despite obstacles and challenges during the pandemic.”
Fifty-five different internal controls were audited and evaluations were conducted in the following categories:
- Case file compliance
- General ledger
- Safeguarding assets
- Human resources
No action plans were necessary for any internal controls.
About the Internal Audit Program
The Internal Audit Program serves the Judicial Branch by authority of G.S. § 7A-343(3a) which provides the foundation for its existence along with its responsibilities. The mission of the Internal Audit Program is to provide independent, objective assurance and consulting activities that add value and improve the operations of the Judicial Branch. Our activities are conducted in accordance with the International Standards for the Professional Practice of Internal Auditing.