Pursuant to Florida Statutes and the State Constitution, the Clerk of Courts is the Auditor to the Board of County Commissioners. As such the Highlands County Clerk of Courts’ Compliance and Internal Audit Division is responsible for conducting independent, objective reviews and evaluations of all relevant activities under the Highlands County Board of County Commissioners and the Highlands County Clerk of Courts.

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve the County and Clerk’s operations. It is a resource that focuses attention on department processes and procedures, ensures accuracy, efficiency and the effectiveness of operations. The Division helps the County accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, internal controls, and governance processes.

All audits conducted by the Compliance and Internal Audit Division are performed in accordance with the Institute of Internal Auditor’s (IIA), Code of Ethics and the International Standards for the Professional Practice of Internal Auditing (Standards).