Where does Internal Audit report?
The Office of Internal Audit reports directly to the Board of Supervisors. Also, Internal Audit will consult with the Audit Committee on certain matters. The Audit Committee is comprised of five citizens with auditing, accounting and/or public administration experience. They are appointed by the Board of Supervisors.
How does Internal Audit decide what to audit?
Internal Audit selects departments or functions to audit based on an annual risk assessment. The existence of certain risk factors, along with input from management and staff, allows Internal Audit to weigh and prioritize known risks and select projects for audit, based on the degree of associated risk. Additionally, Internal Audit is often asked by county officials, management or the Board of Supervisors to conduct special projects or audits.
What are internal auditors looking for?
An internal auditor reviews current policies, procedures and practices to determine whether they are efficient, effective and economical and if they comply with all applicable laws, rules and regulations.
What happens if Internal Audit identifies deficiencies during an audit?
The auditor will make specific recommendations for improvements.
How long does an audit take?
An audit may take a couple of weeks to several months depending on the scope and complexity of the audit.
How would an audit impact our staff time and resources?
We will need the assistance of staff to provide information and documents; however, we will make a conscious effort to limit the affect on your daily operations.
What is internal control or “internal controls?"
Internal control is a process established by management (not Internal Audit) designed to provide reasonable assurance that the organization achieves its objectives regarding effectiveness and efficiency of their operations; reliability of financial reporting; and compliance with applicable laws and regulations.
Examples of “internal controls:”
- Written policies and procedures
- Management review and approvals
- Separation of duties
- Reconciliations and verifications
What steps are involved in the audit process?
The audit process includes three major phases. The first phase is the planning phase, during which the auditor gains an understanding of the operations under review and identifies associated risks. This typically involves interviewing staff and obtaining pertinent documents, such as policies and procedures, organization chart, budget, recent studies or reports, etc.
The second phase of the audit consists of performing the fieldwork. During the fieldwork phase, auditors perform specific testing and analysis of data, usually on a sample basis. Findings, conclusions and recommendations are determined during this phase.
The final phase of the audit is preparing an audit report. The report, along with management’s written response to the audit findings and recommendations, will be submitted to the Audit Committee, Board of Supervisors and relevant county management and/or officials.
Can I request a review or audit?
Yes. Internal Audit’s key responsibility is to assist management in improving their internal controls and operations. As such, we will attempt to comply with all audit requests, but keep in mind that Internal Audit resources are limited and requests must be prioritized.
Is it Internal Audit's job to identify fraud?
No. Internal Audit attempts to reduce the risk of fraud by identifying potential deficiencies in controls. This process may result in fraud being identified, reported and investigated. Internal Audit is the main point of contact for concerns regarding fraud. Reports of fraud can be made anonymously by going to the Fraud Hotline page of this website or by calling the Hotline at 520-866-6285.
Where can I find County policies?
Who audits the auditors?
Government Auditing Standards require internal audit organizations to undergo a “peer review” every three years, to ensure they are performing audits in accordance with established standards. The results of our most recent Peer Review can be obtained at our Reports page.