Introduction
Auditing is one of the most important elements in any police department. Both the law enforcement and individual offices should always be held responsible and accountable for their own actions. Effective auditing procedures are very vital if all the policing departments are to achieve their set objectives and goals of legitimacy and lawfulness as required by the national policing authority (National Council, 2004). Lawfulness alludes to consistence with the formal prerequisites of the law, including statutes and court choices. Legitimacy alludes to the recognition that police behavior is both legal and reliable with open desires.
Responsibility is acknowledged through the issuance of occasional money related reports. In any case, since this data given by the administration might be one-sided, and outside gatherings have no immediate method for checking, a review is required to guarantee the unwavering quality of this data. Concerning the supply of review affirmation, Lin, Z., Q. Tang & J. Xiao (2003) proposes that the auditor ought to dependably strive in order to meet the general public expectations.
Problem statement
The internal police audit rarely gets support from the public sector supervisors. The capacity of the internal audit police are often compromised often as a result of a combination of modifiable and non-modifiable variables. The agency for the internal audit tends to believe that lack of clarity is the main source of the police audit predicament (Internal Audit Agency, 2006). These predicaments surrounding the police audit tend to downplay their capabilities in terms of providing quality service to the general public.
Auditing of police and other criminal and law enforcement agencies vary from one state to another. In this paper, the author focuses on the state of Illinois and the mandate given by the state government to the Office of the Auditor General. The discussion centers on the Illinois Firearm Owner’s Identification Card Program (FOID). It is important to take note that FOID is just one of the many state programs that can be subject to auditing by the Office of the Auditor General and other internal and external government entities. As mentioned and documented in the review of related literatures section in this paper, audits, regardless of the nature of an organization is to provide an objective independent examination of the outcomes and effects of various processes and operations, be they financial-related or otherwise. Whenever there are audits, it is often the value and credibility of an organization that is at stake. In the case of the State of Illinois’ Office of the Auditor General (SOIOAG), what they are after is to ensure that the financial and other resources being used to fund law enforcement, criminal justice, and other related government programs are efficiently disbursed and that they actually do something to improve the effectiveness and credibility of the sponsoring organization. In the case of the FOID that the SOIOAG recently reviewed, it was concluded that the effectiveness of the FOID program (which was the direct result of the FOID Act) is limited in promoting and protecting the safety of the public. The said audit conclusion was mainly a result of reporting deficiencies, inefficient approval of FOID cards, unclear grounds for the revocation of such cards, lack of customer service assistance programs, and poor documentation overall, among other reasons. The FOID program is actually one of the many examples of public safety programs initiated in many states that look good in theory and in paper but fall short of providing excellent services to the public as a result of poor implementation. Police audits become helpful in that they serve as effective tools that enable public government agencies determine what programs are yielding fruits and what are not.
Research questions
1. What are the reasons behind the low backing for police Audit by public division managers?
2. What activities are important to get the appropriate support needed for the administration of auditing in the general police sector?
3. Is there a connection between the nature of administration the police Auditor accommodates, his organization, and the mentality of directors towards the police Audit capacity?
The objectives of the examination project are to:
1. Inspect the components in charge of the low backing for the police Audit Activity by managers of public foundations.
2. Distinguish particular activities required to secure backing of directors for the police Audit Activity.
3. Build up the relationship administrators of various police audit-related departments.
Literature Review
The concepts found in the literature related to police auditing to be reviewed in this section include audit types, performance auditing, audit standards, audit procedures, measurement criteria, data collection, and audit results. The policeman hypothesis claims that the auditor examiner is in charge of looking, finding and forestalling extortion. In the mid-20th century this was surely the case. Nonetheless, all the more as of late the fundamental center of reviewers has been to give sensible confirmation and check reality and reasonableness of the money related explanations. The location of extortion is, in any case, still an interesting issue in the civil argument on the auditor’s obligations, and ordinarily after occasions where monetary articulation fakes have been uncovered, the weight increments on expanding the obligations of reviewers in recognizing misrepresentation.
The monitoring speculation hypothesis accept that when assigning basic leadership power to one gathering, as proposed in office hypothesis, the operator is inspired to consent to be observed if the advantages from such exercises surpass the related expenses. This theory is relevant to all co-agent connections in any association, not just connections amongst proprietors and directors, additionally seeing someone amongst managers and representatives, lenders and shareholders, diverse levels of administration in organizations and government and citizens (Wallace, 2000: Wallace, 2007)
Beaver (2009) brought up that the monitoring hypothesis strives to take care of issues that emerge because of good danger and data asymmetry between the specialist and the main. Moral peril is the issue of the specialist having unrivalled data and in this manner having the chance to utilize it self-interestedly at the cost of the main (Beaver 2009). Beneish, Billings & Hodder (2008) calls the two sorts of main specialist issues moral risk and concealed data (data asymmetry).
Public revelations have been seen as one method for controlling or the monitoring theory. They have been seen as limiting the predominant data position of administration. Further, an autonomous performing artist can be contracted to examine the data environment. Starting here of perspective, examining is one type of controlling for the checking theory. The review decreases the specialist's odds to withhold material data from the shareholders (Beaver 2009).
The relationship between the inspector and the top managerial staff is one of the variables that influences the checking of administration. The examiner and the governing body normally have a relationship, which is considered to build the checking power of the proprietors. Besides, the autonomous review advisory groups are considered to be an instrument that improves the examiner's free position in arrangements. Furthermore, expands the viability and nature of the review engagement Moody’s Investor Service (2004). Recent updates in control environment direction for public organizations have forced higher requests on the freedom and ability of board individuals. Additionally, the evaluators and the administration are presently ordered to issue inside control reports, which again increments and reinforces the observing part of the examiner over the administration.
Wallace (2007) presents numerous variables suggesting that evaluating is an exceptionally esteemed checking framework among stockholders, banks, and top administration. For instance, Chow (1982) finds that organizations with a higher proportion of aggregate obligation to aggregate resources or organizations with all the more bookkeeping based agreements will probably procure a reviewer, apparently to address the office relationship of administration to loan bosses. Moreover, confirm proposes that the probability of deliberately enlisting an examiner increments with the quantity of representatives (Hay and Davis 2004). The estimation of auditing of administration may likewise be clarified by the administration's misfortune authoritative control. In organizations with more workers or more unpredictable authoritative structure, management may benefit from review as in it is an extra means for enhancing inner control
Role of Auditor in administration
The value of the current police auditing reviewer lies in this capacity to help administration to accomplish it is goals. As indicated by an examination together directed by Deloitte, the Institute of Internal Auditors, and Touche U.K., (2004) enhanced states of mind toward police review are based on a conviction that police audit review capacities are making more prominent quality for their societies. Authority alludes to all the key arrangements of the association to exhibit its dedication to quality and incredibleness. They mirror the vital deduction and introduction of the Board and Management to accomplish the targets of the association. In any case, each choice and system conveys with it a component of danger of non-accomplishment, because of instabilities associated with the execution of projects. A portion of the dangers are reputational, money related, operational, and data innovation related. It would along these lines be fitting to have an organized method for recognizing occasions that would affect adversely on the capacity of administration to accomplish their goals furthermore to exploit opportunities and different occasions that could be utilized to achieve those same destinations, i.e. an incorporated danger administration system that is embedded in the arranging procedure of the associations. Police Auditors are specialists in making and advancing a danger administration culture that is important to the powerful usage of the danger administration system. They can likewise help with observing the system.
Research Design
This study involves the assessment of the internal police auditors in the organizational administrations found in the various divisions of the general society. This research will tend to answer the questions, as well as to achieve the various objectives specified in this paper.
Data Collection
The center of study is on mentalities and observation and the worth of important statistics can't be over-stressed. Though, secondary data information will likewise be gathered to expand the research. Before the real information gather the researcher will gather early on letter from the University to the examined organizations. The underlying visit to these selected organizations will in this manner be to present himself, acquaint himself with those institutions and look for their assent for the study.
Data collection instrument
Gathering of the information shall be achieved through questionnaire administering, and the questionnaire shall use structured questions for purposes of fully combining and obtaining answers for the research questions.
Data Analysis
Lastly, a dataset, which includes the audit report to be coded by myself, as well as various reports coded by my classmates, will be analyzed. The responses to the prepared close-finished investigations will be appraised in percentage. The rate of respondents for every possibility will be given and analyzed. The data collected will be analyzed using SPSS. The analysis of this datasheet will be focused on the assumptions or hypotheses stated in the previous sections.
References
Beaver, W. (2009). Financial Reporting: An Accounting Revolution. New Jersey: Prentice Hall Internatinal.
Beneish, M., Billings, L., & Hodder, L. (2008). Internal Control and Weaknesses and Information Uncertainty. The Accounting Review, 665-703.
Deloitte & Touche Enterprise Risk Services & Institute of Internal Auditors - UK and Ireland. (2004). The Value Agenda. Institute of Internal Auditors UK and Ireland Ltd.
Hagan, F. (2014). Research Methods in Criminal Justice and Criminology. Saddle River, NJ: Pearson.
Hay, D., & Davis, D. (2004). The Voluntary Choice of an Auditor of any level of Quality Auditing. A Journal of Practice and Theory, 39-55.
Holland, W. (2012). Illinois Firearm Owner's Identification Card Program. State of Illinois Office of the Auditor General.
Internal Audit Agency, Republic of Ghana. (2006). Championing Excellence in Universities of Ghana, The Role of The Internal Auditor: A Paper Presented to the Association of Internal Auditors of the Universities of Ghana at their Annual Congress in 2006. Accra. Ransford Agyei, Deputy Director General.
Jiao, A. (2015). Police Auditing: Standards and Applications, 2nd Edition. Springfield, IL; Charles and Thomas.
Lin, Z., Tang, Q., & Xiao, J. (2003). An Experimental Study of Users' Responses to Qualified Audit Reports in China. Journal of International Accounting, Auditing, and Taxation, 01-22.
Moody's Investor Service. (2004). Special Comment: Section 404 Reports on Internal Control. Moody's Investor Service, New York.
National Academy of Sciences. (2004). Fairness and Effectiveness in Policing: The Evidence. Washington, DC: Natinoal Academy Press.
Wallace, W. (2000). The economic role of the audit in free and regulated markets: The Touche Ross and Co Aid to Education Program Reprinted in Auditing Monographs. New York: Macmillan Publishing.
