§ 2-396. Internal auditor; office established; appointment, removal, qualifications, etc.

(a)

There is hereby created the internal auditor's office. The head of the internal auditor's office shall be the internal auditor.

(b)

Pursuant to section 4.05 of the Charter, the internal auditor shall be appointed and removed for cause by a majority vote of the entire membership of the city commission.

(c)

The internal auditor shall be a person able to manage a professional audit staff, analyze financial records, and evaluate operations for economy, efficiency, program results and compliance with city commission direction, policies and procedures.

(d)

The internal auditor shall not be actively involved in any political campaign for city elective office nor make financial contributions to any such campaign.

(e)

The internal auditor must be a certified public accountant licensed in the state or a certified internal auditor and must currently possess and maintain active licensure and certification. The internal auditor must also maintain active membership in the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants or the Institute of Internal Auditors.

(f)

The internal auditor will adhere to generally accepted governmental auditing standards where appropriate and will maintain independence and objectivity in the performance of all audit work in accordance with the Standards for the Professional Practice of Internal Auditing as promulgated by the Institute of Internal Auditors.

(g)

Unless specifically directed by the city commission, the internal auditor shall not assume any nonaudit duties or responsibilities except as enumerated in this section.

(Code 1979, § 2-179)