The Berks County Gov-ernment Study Commission found an alarming lack of fiscal controls when it studied Berks government in the early 1990's. I hired Audrey Kirkhoff, CPA, to develop an internal auditing program based on a risk assessment model. The audit department now meets generally accepted and government auditing standards. It is preparing for peer review in 2000. Internal auditing looks more closely at processes and their associated risks than an external audit can.
External auditors are on site only for a short period of time.
An internal audit team is available year-round to train and advise. The audit department focuses on preventive rather than detective controls. Preventative controls cost less and are more effective in reducing risk. The internal audit function also acts as a deterrent to fraud. It has focused on statutorily required audits of district justices, tax collectors, row officers, and prison inmate and Berks Heim resident accounts.