Internal Audit Communication - Frequently Asked Questions (FAQ)
The following information is intended
to provide relevant information pertaining to the communication protocols in place
for reporting between Pinal County Board of Supervisors, Pinal County Audit Committee
and Outside Internal Audit Service Provider.
In order to enhance the communication activities of the county’s governing bodies,
the following items have been documented to provide additional direction and resources
for County employees involved in the management of Internal Audit activities:
- Key Contacts
- Frequently Asked
The information contained in the
FAQ below is intended to provide general assistance for County employees; however,
itis not inclusive of all information related to County Internal Audit activities.
For specific information related to the Internal Audit Function, please visit the
County Internal Audit website (http://www.pinalcountyaz.gov/internalaudit) or send
an email to the Internal Audit Department at [email protected]
Board of Supervisors
*As the functioning Internal
Audit department for Pinal County, Protiviti staff have access to and monitor the
County Internal Audit email account. As a result, the above team members can be
reached at [email protected]
1. What is the purpose
of Internal Audit? How does it benefit the County?
Answer: Internal Audit is an independent and objective review
of County operations designed to add value and improve an organization's operations.
It helps an organization accomplish its objectives by bringing a systematic and
disciplined approach to reviews of its internal business processes, which results
in independent recommendations designed to improve operational efficiencies, ensure
compliance with applicable state and federal regulations and identify instances
of fraud, waste or abuse of County assets.
2. What standards is Internal Audit held to?
Answer: Internal Audit is held to the standard set forth
in the Generally Accepted Governmental Auditing Standards (Yellow Book), which was
established and is maintained by the United States General Accounting Office (GAO).
For additional information on the Governmental Auditing Standards or the GAO please
visit their website at: https://www.gao.gov/yellowbook/overview.
3. What procedures or methodology does Internal Audit follow to conduct
Answer: Internal Audit follows the methodology outlined
in the Internal Audit policies and procedures manual. Typical procedures utilized
in an internal audit includes:
- Conducting interviews
- Formally documenting
- Identifying key
business risks and internal controls
- Assessing compliance
of business processes to internal policies and procedures and external
- Performing data
Policies and Procedures Link:
4. How do I access records of what internal audits have previously been
performed for Pinal County?
Answer: Upon completion of individual internal audits, the
Internal Audit department will report findings to the Audit Committee and Board
of Supervisors. Evidence of discussion and approval of Internal Audit findings can
be viewed on the respective meeting agenda and minutes on the County website. Subsequent
to obtaining Board approval, Internal Audit reports are published on the County
Agenda & Meeting Minutes Link:
Internal Audit Reports Link:
5. How often does Internal Audit report on findings to the Audit Committee
and Board of Supervisors?
Answer: Internal Audit reports to the Audit Committee on
a monthly basis and provides information related to the progress of current internal
audits, planning and scoping of future internal audits and reporting of other adhoc
items that are assigned to the Internal Audit department. Internal Audit provides
quarterly reports to the Board of Supervisors including information such as: status
of current year internal audits, results of the whistleblower hotline and other
adhoc requests prescribed by the Board of Supervisors.
6. How does Internal Audit determine which County operations will be audited
during the year?
Answer: On a tri-annual basis, Internal Audit collaborates
with the Board of Supervisors, Audit Committee, Elected Officials and key County
Management personnel to perform a County wide risk assessment. The results of the
risk assessment are reviewed by Internal Audit and a proposed Internal Audit plan
is developed and approved by the Board of Supervisors. On an annual basis, Internal
Audit works with County Management and the Audit Committee to review the upcoming
internal audits and determine if any new information is available that would result
in a revision of the approved audit plan.
7. Why does Internal Audit report through the Board of Supervisors rather
than through County Management?
Answer: According to the Institute of Internal Auditors©,
internal auditor independence is defined as,
from conditions that threaten the ability of the internal audit activity to carry
out internal audit responsibilities in an unbiased manner. To achieve the degree
of independence necessary to effectively carry out the responsibilities of the internal
In order for the Pinal County Internal
Audit department to maintain its independence, its reporting structure has been
modified to align with industry best practices. As a result, Internal Audit reports
directly to the Board of Supervisors to ensure that no undue influence from County
Management may result in compromising the independence of the internal audit function.
8. How can I communicate with Internal Audit on potential issues or fraudulent
activity that I have witnessed?
Answer: For specific information related to the Internal
Audit Function, please visit the County Internal Audit website (http://www.pinalcountyaz.gov/internalaudit/pages/home.aspx)
or send an email to the Internal Audit Department at
Additionally, Pinal County has established a silent whistle hotline for County residents
or employees to report instances of fraud, waste or abuse. Reports can be submitted
via the County Website or via telephone.