the municipal secretary desktop reference manual - Southwestern ...

2.3 Monitor compliance with internal controls to assure compliance with legal and
regulatory requirements;
2.4 Evaluate costs and benefits of the proposed internal control system improvements;
and
2.5 Initiate revisions in ordinances or procedures to improve controls or eliminate
unnecessary controls.
3. Role of Independent (External) Auditor - The Auditor shall:
3.1 Recommend specific plans for the systematic evaluation of internal controls;
3.2 Provide assistance in developing instructional manuals on methods and techniques
for documenting and testing internal controls;
3.3 Conduct training programs for municipal personnel selected to evaluate internal
controls;
3.4 Evaluate the efforts of personnel performing internal control evaluations;
3.5 Recommend changes in internal controls to overcome identified deficiencies; and
3.6 Advise on the reasonableness of cost-benefit analyses.
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