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Annual Audit Plan

The County Auditor prepares an annual audit plan for review by the Board-Appointed Audit Committee and approval by the Board of Supervisors. The selected audit areas are the result of a formal risk assessment process. The Board of Supervisors must approve any additions, deletions, or deferrals to the approved audit plan.

Fiscal Year 2010 Internal Audit Plan

Countywide Audits
  • Continuous Auditing
  • Contracts & Agreements
  • Financial Condition
  • County Financial System
  • Internet Usage
  • Network Security
  • Performance Measures
  • Purchasing Cards
  • Single Audit
  • Special Requests
  • Surprise Cash Counts
  • Vehicle Usage
Agency Audits
  • Adult Probation
  • Assessor
  • Attorney
  • Justice Courts (East Mesa, Hassayampa, Ironwood,
    Lake Pleasant, Manistee, North Mesa,
    North Valley, West Mesa)
Carryover Audits from FY 2009
  • Sheriff’s Office Detention—Jail Management System
  • IT Data Centers—Sheriff’s Office, Attorney’s Office
  • Special Request—Treasurer’s Taxpayer Info Fund
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