Internal Audit provides reliable and objective evaluations as well as business and financial advisory services to the Board of Supervisors and County management. Under the direction of the elected County Auditor-Controller, Internal Audit is able to maintain independence from the Board of Supervisors ensuring greater transparency and impartiality.
Each year the Internal Audit Division prepares an annual Risk Assessment and Internal Audit Plan which is reviewed by the Audit Oversight Committee. The Audits to be conducted within the Annual Audit Plan are determined by the Director of Internal Audit. In addition, The Auditor-Controller has the authority to conduct an Audit of any County department at will if there is cause for concern or if a credible accusation is made via a whistleblower.
The Internal Audit Division performs the Auditor-Controller’s legally mandated Audits required by the Government Code. These include quarterly reviews and an annual Audit of the Treasury Statement of Assets, the biennial Audit of the Probation Department’s books and accounts, monitoring of Special District financial statements, and investigation of cash losses reported by County management.
At the request of the Treasury Oversight Committee, Audit has the additional responsibility for monthly monitoring of the investment portfolio for compliance with the Investment Policy Statement. The Auditor-Controller is responsible for risk identifcation and establishing and maintaining a system of internal controls. This Unit helps to meet that mandate by providing vital auditing and internal control services to Auditor-Controller management, which assists the Auditor-Controller in meeting its departmental objectives.