The OIG Audit Unit’s primary objective is to support the overall OIG mission, which is to detect, investigate and prevent fraud, waste, mismanagement, misconduct, and abuse of power through independent oversight of County affairs, and seek appropriate remedies to recover public monies. This is attained by conducting independent audits, reviews, inspections or evaluations that enhance the efficiency, effectiveness and integrity of the County Departments, Boards, Trusts, operations, and other programs funded or administered by Miami-Dade County. A report is issued at the conclusion of each audit, review, inspection or evaluation that proposes targeted recommendations based on the findings or observations noted. The Audit Unit also frequently works together with the Investigative Unit when their expertise is needed.
The Audit Unit consists of an audit manager, two audit supervisors, and five auditors. They conduct audits, reviews, inspections or evaluations in accordance with established industry standards. Audits are conducted in accordance with the Government Auditing Standards, or Yellow Book, as issued by the Comptroller General of the United States. Reviews, inspections and evaluations are conducted in accordance with the Principles and Standards for Offices of Inspector General, or Green Book, as issued by the Association of Inspectors General. The Audit Unit team is a diverse group of individuals with varied backgrounds, all of whom are required to attain and maintain the Certified Inspector General Auditor (CIGA) designation. Additional designations held by the Audit Unit team include that of Certified Public Accountants (CPA), Certified Fraud Examiners (CFE), a Certified Government Auditing Professional (CGAP), Certified Internal Auditors (CIA), Certified Construction Auditors (CCA), a Certified Risk Management Assurance Auditor (CRMA), a Certified Government Financial Manager (CGFM), and a Certified Financial Services Auditor (CFSA).