Internal Audit

The Internal Audit Division is an autonomous assurance and consulting service designed to add value and improve the City of Winston-Salem’s operations by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Organizational Goals

  • Assist the management team by furnishing objective appraisals and recommendations concerning activities under their responsibility
  • Help safeguard public assets and promote cost-effectiveperations
  • Promote higher levels of control consciousness among employees

Standards

Core concepts for conducting internal audit activities are provided in the City of Winston-Salem Internal Audit Charter (PDF). To promote the quality of services provided, all activities are performed in accordance with the applicable standards of the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing (PDF) and Code of Ethics (PDF).

Services

Common Internal Audit services include:

  • Consulting projects
  • Contractor and grantee monitoring
  • Financial and compliance audits
  • Internal control evaluations
  • Special projects and investigations

Internal Audit Quarterly Work Plan Updates - FY 2021-22                                                                         

  1. Internal Audit Division Work Plan Status Report - Q1FY22
  2. Internal Audit Division Work Plan Status Report - Q2FY22
  3. Internal Audit Division Work Plan Status Report - Q3FY22
  4. Internal Audit Division Work Plan Status Report - Q4FY22

Internal Audit Quarterly Work Plan Updates - FY 2022-23

  1. Internal Audit Division Work Plan Status Report - Q1FY23
  2. Internal Audit Division Work Plan Status Report - Q2FY23
  3. Internal Audit Division Work Plan Status Report - Q3FY23

Issued Internal Audit Reports

Fiscal Year  2022-23

  1. WSTA_Physical Inventory Observation Memo Report_July_2022
  2. Fleet Services_Physical Inventory Observation Memo Report_July_2022
  3. Central Warehouse Inventory Observation Memo Report_July 2022
  4. Manson Meads Inventory Observation Memo Report_July 2022
  5. Thomas Water Plant Inventory Observation Memo Report_July 2022
  6. Powell Bill_Internal Audit_Memo_July_2022
  7. Internal Audit Report on Compliance with RICOH Contract_August 2022
  8. Central Warehouse Purchasing Practices Audit Report final - August 2022
  9. Fleet Services Inventory Controls Review Report_Final - November 2022
  10. PII Summary Review_final - November 2022
  11. Report Of Cash Receipts Compliance Follow-up_Parking-January 2023
  12. Report Of Cash Receipts Compliance Follow-up_WSTA_February 2023
  13. Property Verification Project Memo Report_March_2023
  14. Internal Audit Report on the CD Department Purchasing Practices_March 2023

Fiscal Year 2023-24

  1. WSTA_Physical Inventory Observation Memo Report_July 2023
  2. Fleet Physical Inventory Observation Memo Report_ July 2023
  3. Internal Audit_Powell Bill Memo_July 2023
  4. Internal Audit Report on Compliance with Employee Compensation Policies_June 2023

   Fiscal Year 2021-22

  1. Central Warehouse Inventory Observation Memo Report -July 2021 (pdf)
  2. Fleet Services Physical Inventory Observation Memo Report - July 2021 (pdf)
  3. Internal Audit Powell Bill Memo Report - July 2021 (pdf)
  4. Manson Meads Inventory Observation Memo Report - July 2021 (pdf)
  5. Thomas Water Plant Inventory Observation Memo Report - July 2021 (pdf)
  6. WSTA Physical Inventory Observation Memo Report - July 2021 (pdf)
  7. Internal Audit Report on Bond Financed Construction Projects - September 2021 (pdf)
  8. AVL Speeding and Idling Compliance Audit Report_October2021
  9. AVL Vehicle and Equipment Verification Project Report_October2021
  10. Report On Compliance With Evidence Management Policies Follow-up_October2021
  11. Internal Audit Report on Compliance with NMS Labs Contract_December 2021
  12. Report Of Cash Receipts Compliance Follow-up_Utilities Department_Final - December 2021
  13. Gun Buyback Program Review - January 2022
  14. Internal Audit's WSFD Report on Compliance with Purchasing Policies-January 2022
  15. Report Of Cash Receipts Compliance Follow-up_PAF_Final - March 2022
  16. Controls over Personal Identifying Information - Grantee and Loan Data Review_Final - May 2022
  17. Internal Audit's Follow-Up Report on Carolina Thunderbirds, LLC Concessions Agreement-April 2022

Fiscal Year 2020-21

  1. Central Warehouse Inventory Observation Memo Report - July 2020 (pdf)
  2. Fleet Inventory Observation Memo Report - July 2020 (pdf)
  3. Manson Meads Inventory Observation Memo Report - July 2020 (pdf)
  4. R.A. Thomas Water Treatment Plant Inventory Observation Memo Report - July 2020 (pdf)
  5. Review on Powell Bill Expenditures Report - July 2020 (pdf)
  6. WSTA Inventory Observation Memo Report - July 2020 (pdf)
  7. Report Of Cash Receipts Compliance Audit - WSTA - September 2020 (pdf)
  8. Internal Audit Report on Compliance with Residency Requirement Policy - November 2020 (pdf)
  9. Internal Audit Report on Compliance with Vendor Selection Over $20,000 - February 2021 (pdf)
  10. Marketing and Communications Purchasing Practices Audit Report - February 2021 (pdf)
  11. Controls Over Personal Identifying Information - Crime and Victim Data Review - April 2021 (pdf)
  12. Internal Audit Report on Compliance with Mowing Contracts Follow Up - April 2021 (pdf)