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| Internal
Audit Division |
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The Internal Auditor evaluates 21 departments comprised of hundreds of programs and services in addition to a lengthy list of accounts to determine which warrants an in-depth audit. According to Generally Accepted Government Auditing Standards, “… audits provide objective analysis so that management and those charged with governance and oversight can use the information to improve program performance and operations, reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, and contribute to public accountability.”
Current Projects
The Internal Auditor began the county-wide risk assessment process in 2009. This assessment is a direct interaction with management to identify individual risks with in each of the hundreds of public services that the County provides. The advantages of a county-wide risk assessment are:
- Allows for better judgment regarding in-depth audit selection;
- Allows management to communicate the inherent risks to their services and the controls they use to mitigate those risks;
- Allows for identification of improvements to operations that may not otherwise come up in a more in-depth audit;
- Highlights "cross-cutting" issues that have a higher risk or value to the County when considered outside the "silo" of an individual department or division, and
- Contributes to the transparency of government processes.
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