Purpose & Authority
The internal audit function is established as a responsibility of the Clerk of the Circuit Court and Comptroller by the Florida State Constitution, Section 1. (d), Article VIII.
The Clerk and Comptroller exercise audit oversight of the Martin County government organizations of the Board of County Commissioners and the office of the Clerk of the Circuit Court and Comptroller as enumerated in the Florida Constitution, Florida Statutes, and decisions and opinions of the state Judiciary.
Internal Auditing is an independent and objective assurance and consulting activity guided by a philosophy of supporting and maximizing the efficiency, accountability and transparency of the operations of the county government of Martin County, Florida. Through this role, the Clerk and Comptroller assist the county to accomplish its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the agency's risk management, internal controls, and governance processes.
The Clerk and Comptroller coordinates these audit functions with an Internal Auditor and a Professional Standards Director, who each report directly to her to ensure the independence and integrity of all activities.
Fraud, Waste & Abuse Hotline
The Martin County Hotline allows the Public and County Employees to comment about areas of concern or suspicion that may warrant further investigation. The Hotline rings directly into the Internal Auditor's Office, and this division consults with Clerk and Comptroller Carolyn Timmann to determine the proper course of action. Callers may remain anonymous.