PED Logo

Department of Transportation and Council of Internal Auditing Did Not Ensure DOT Compliance with Internal Audit Act (August 2020)

Summary

Despite its internal audit unit being the second largest among state agencies, the Department of Transportation (DOT) has not maintained a robust and viable internal audit effort. DOT’s Office of Inspector General (DOT OIG) has not produced a performance audit since 2016. Performance audits could have detected and preempted severe DOT budget and cash control problems recently confirmed by the State Auditor. Further, the Council of Internal Auditing is not conducting compliance examinations of agency internal audit work products. Such an examination of DOT OIG by the Council could have identified problems and recognized omissions and deficiencies by comparing OIG work products to standards established by the Internal Audit Act of 2007.

Final Report

Report Highlights

Recommendations

Mandatory Evaluation Components

Presentation

Relevant Legislation:

Agency Actions:

Press Coverage:

PED Contact:

Program Evaluation Division, North Carolina General Assembly
Legislative Office Building, Suite 100
300 North Salisbury Street , Raleigh, NC 27603-5925
919-301-1404