The Internal Audit Division also performs traditional audits of "hard control areas" such as segregation of duties,
limiting access to cash, accrual originating accounting, entries and transactions and reconciliations. The Unit also audits County IT Controls and software application controls.
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.
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.
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 Audit Oversight Committee (AOC) serves in an advisory capacity to the Board of
Supervisors on issues related to the County's Internal Audit functions and the County's external Audit coverage. AOC Membership includes the Chair and Vice Chair of the
Board of Supervisors, County Executive Officer, and five private sector members appointed by the Board of Supervisors. The committee meets quarterly or as needed.
Meeting Schedule, Agenda & Minutes
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Annual Audit Plan
Audit and accounting are closely related, but very different in nature. Unlike accounting which collects
large quantities of financial data and summarizes it into understandable portions; audit evaluates the completeness, compliance and utility of the information accounting assembles.
Audit is investigative, emphasizing proof, and support for financial data. It is rooted in logic, not necessarily math. In short, accounting tells you what happened, auditing tells you if it is
complete and makes sense.