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The primary mission of the internal audit function is to perform independent reviews and evaluations of all significant activities within the County in order to establish that (1) the financial results of these activities are fairly stated and (2) these activities are executed in accordance with prescribed policies, procedures, laws and regulations.
The Auditor-Controller has authority to perform and/or coordinate all audits of any County department, office or agency under the control of the Board of Supervisors.
To remain free from personal and external impairments to independence, the Auditor-Controller's representative assigned to oversee the internal audit function shall have no authority or responsibility for the development of procedures and the design, installation, and operation of systems - manual or automated.
Internal Audit Division Description and Functionality
Performs audits and internal control reviews in accordance with an annual Audit Plan; conducts special projects (technical assistance, cost benefit analysis, research, review of policy/procedures); monitors all significant audit findings and promotes internal controls.