The Office of Internal Audit (Office), was established in January 2008. Office staff assist the County Board of Supervisors, county officials, and county management, by providing an unbiased, independent review and analysis of policies, procedures and/or practices. Office staff are responsible for the assessment of financial and operational risks for county departments and elected offices, and the identification of areas in need of review based on risk or other related factors. The Office of Internal Audit conducts financial, compliance and performance audits; with the overall objective of improving efficiency, effectiveness and economy of operations. Office staff are responsible for providing sound, reasonable and effective recommendations for operational improvements. The Office assists in the management of reports made to the fraud hotline, which was established to provide employees and members of the public an anonymous means to report fraud, waste and abuse, including known or suspected unethical, unlawful or unsafe activities.