In accordance with Governing Codes, and depending on the type of engagement being performed, the Division of Internal Audit adheres to professional auditing standards including AICPA Generally Accepted Auditing Standards (GAAS), International Standards for the Professional Practice of Internal Auditing and Generally Accepted Government Auditing Standards (GAGAS), in addition to other governing guidelines or criteria that may be applicable.
The County Administrator, executive management, and department heads are primarily responsible for establishing and maintaining the necessary internal control to ensure adequate public accountability. The County’s Internal Auditor is responsible for providing expert advice to management. The County’s internal auditors shall regularly monitor compliance with the Internal Control Standards, assess the risk of insufficient accountability countywide, and make recommendations for improvements. The Board of Supervisors has the ultimate responsibility for public accountability, and thus, the ultimate responsibility for ensuring that there is adequate internal control to achieve accountability.
Our Division is responsible for maintaining the County's Internal Control Standards COSO Framework 2013.
Additionally, the division provides guidance over grants, system controls, and other matters to help support and encourage accountability, transparency, and best practices.
Links to helpful guidelines and tools: