Audit Oversight Committee Members

In 57 of California’s 58 counties, Internal Audit is part of the Auditor-Controller.  On June 26, 2018, a majority of the members of the Orange County Board of Supervisors voted to remove Internal Audit from the Orange County Auditor-Controller, effective July 1, 2018, making Orange County the only county in which Internal Audit reports to the Board of Supervisors instead of the Auditor-Controller.  Below are the audits completed through June 30, 2018.  To view audits completed after July 1, 2018, please click here.

Audit Oversight Committee

The Audit Oversight Commitee (AOC), established by Board Resolution in 1995, serves as an advisory committee to the Board of Supervisors on issues related to the County’s internal audit functions and the County’s external audit coverage. The AOC assists the Board of Supervisors, Auditor-Controller, and Performance Auditor in fulfilling their oversight responsibilities. The AOC is responsible for review and approval of the Auditor-Controller and Performance Audit Annual Audit Plans, reviews audit reports, and ensures corrective action is taken on audit findings. The AOC also provides oversight of the County’s external auditor over audits of the County’s Comprehensive Annual Financial Report (CAFR) and Single Audit Report.

The AOC voting members are as follows:

  • Chair, Board of Supervisors
  • Vice Chair, Board of Supervisors
  • County Executive Officer
  • Five Private Sector Members:
    • 1st District: Drew Atwater
    • 2nd District: Richard Murphy, CPA
    • 3rd District: Mark Wille, CPA
    • 4th District: Vacant
    • 5th District: Robert Brown