Internal Audit

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ABOUT US

Vision and Mission:

The Division of Internal Audit (Division) assists and supports the County of Yolo and the Departments to become the "poster" organization for the Local Government in the State of California regarding fiscal soundness of accountability, integrity, and transparency as a government entity by providing excellent customer service; internally to county management and staff, and externally while partnering with other public and private entities.

To accomplish the Division's role in assisting and supporting the County and the Departments, the Division’s audit staff will help to provide reasonable assurances of accountability by maintaining independence as part of the county’s oversight authority, and by conducting countywide risk assessments, various types of audits and compliance reviews, special request reviews of emerging issues, and various types of consulting services such as workshops on efficiencies around processes, internal controls, and analysis of operations or functions.

The County and the Department’s fiscal accountability is further measured by the auditors concluding that the conditions of the County’s Officials and Management are found to be:

  •  Effective and efficient in the County’s daily business operations;
  • Applicable laws, statutes and regulations that govern county programs and operations are being adhered to;
  •  Corrective actions and recommendations are timely implemented, and
  • Monitoring and continuous process improvement is present throughout county operations.  

Core Activities and Values:

Core Activities

To carry out the vision and mission of the Division, the audit staff will engage in the following core activities:

  • To provide excellent support to our customers: The Division of Internal Audit staff will provide continuous support to county management, staff, and other partners (local and private entities) by providing them with effective and efficient tools, and professional superior fiscal support that would add to the success of the final desired outcome for all stakeholders.
  • To help provide reasonable assurance of accountability, transparency, and due diligence, to the public and other stakeholders by conducting various types of audits and reviews of the county’s operations, programs, and projects that are funded by the county to ensure public funds are spent appropriately and within the scope of the intended purpose.
  • To help ensure that public funds are used in the most efficient and effective manner, to prevent waste and abuse by continuous assessment and monitoring of risk, and the development, implementation, and monitoring of internal controls and processes within the County’s organizational systems of control, as well as monitoring those who are components or partners of the county.
  • To help ensure that the County is in compliance with necessary reporting, monitoring and review requirements that are govern by various statutes, codes, and regulations depending on the funding type.
  • To ensure audit staff are properly trained, and kept apprised of new accounting and auditing standards, and best practices over business processes.

Values

In order for the Division to fulfill their role in supporting the County, the audit staff is committed to the following values:

  • Believes that knowledge and skills are the keys to success: The Internal Audit Division offers a variety of support for the County’s Board, Committees, Management, Staff, and other government components, and entities.
  • Encourages and supports well-trained auditors with a strong background in performance, compliance, financial, and forensic reviews performed on government and non-government entities.
  •  Ensures that auditors are current on accounting practices, auditing and other professional standards, and best practices including a  strong quality control process.
  • Believes in providing internal customer support to help the county develop more effective, efficient automated tracking systems, procedures, processes, and programs.
  •  Supports implementing monitoring and oversight processes that supports strong internal controls in place to ensure that public funds are properly safeguarded.
  • Believes in providing excellent customer support for training and development on fiscal reviews, fiscal analysis, risk assessment reviews, and in other areas such as desk audit reviews.
  • Ensures that auditors have a good understanding of the financial cycles and transactions to ensure that the auditors abilities to support the County is sufficient.
  • Believes in continuous support for standardization around reporting, accounting, and auditing processes that ensures the auditors have the ability to assists county staff, and provide professional support to our county’s boards, committees, and management.

Strategy:

The Division’s strategy consist of overall goals that encompass the Division’s planned task and activities. The goals represent and will help the Division strive and be successful in our role towards accomplishing the County and the Department’s overall mission and defined goals. The Division's goals are the end results of what the division plans to achieve in order to be successful.

The Division’s defined goal activities consist of task, steps or actions (activities) to be taken to accomplish the division’s goals, that are included in our annual work/audit plan that is approved by the Financial Oversight Committee and Management. Steps, actions and task are the “how to” and “end result to be produced” and supports that the division is meeting or has successfully accomplished the intended goal. The goal achievement indicator consists of the output or the end result/product of the completed goal or provides the percentage of completion. This will help further measure the Division’s performance by activity and/or overall goal, and assist in further planning or the need to reassess the Divisions defined goals. The percentage of completion is measured from the start of an activity or goal to status date provided.