Know What Gets Audited
The responsibility of Internal Audit is to access County functions and controls to assist management in serving the citizens in an efficient manner. Emphasis is on government characterized by integrity, maintaining credibility, and for accountability and responsibility in the handling of the public’s property and money. A listing of issued Audit Reports is available at Report Index.
Internal Auditing examines and evaluates the adequacy and effectiveness of internal controls and the quality of performance in carrying out assigned responsibilities (see Audit Charter) including but not limited to:
- Appraise the reliability and integrity of financial and operating information and the means to process this data;
- Evaluate the sufficiency of compliance with significant plans, policies, procedures, laws and regulations;
- Ascertain the adequacy of controls for safeguarding County assets and, as appropriate, verifies asset existence;
- Examine the economic and efficient use of County resources;
- Review operations or programs for accomplishment of established objectives and goals, perform special reviews and follow ups, coordinate audit planning and scheduling with the Audit Committee and Management.
Since objectivity is essential to the successful accomplishment of the audit function, auditing is a staff rather than a line activity. Auditors are professionally prohibited from developing or installing procedures, preparing operational records or engaging in any activities which might give the appearance of a conflict of interest.
As part of our Audit Planning process, we annually survey County Agencies to help plan our Audits and focus our activities. The results are used to arrive at the Annual Audit Plan.