Welcome to the Maricopa County Internal Audit Department website. We are committed to serving our customers by providing clear and concise information in a format that is easy to use and understand. We are interested in any suggestions you might have. Please contact us and provide us with your feedback.

The Mission of Internal Audit is to provide objective information on the County's system of internal controls to the Board of Supervisors so they can make informed decisions and protect the interests of County citizens. 

To promote positive change throughout County operations while ensuring that public resources are used effectively, efficiently, and economically.

The Board of Supervisors appointed the first County Auditor on August 8, 1978, thus establishing an internal audit function. On September 7, 1994, the Board of Supervisors created a Citizens Audit Advisory Committee comprised of private individuals and County officials. In June of 1997, the Board of Supervisors formalized the County's internal audit function by adopting a department charter.

The Internal Audit Department's basic premise is that County resources are to be applied efficiently, economically, and effectively to achieve the purposes for which the resources were furnished. This premise is incorporated in the following objectives.

The main objectives of the Internal Audit Department are to determine that those entrusted with County resources are establishing and maintaining effective controls to ensure:

Our commitment to the community is demonstrated through our active involvement in many professional organizations such as the Association of Local Government Auditors, American Institute of Certified Public Accountants, Institute of Internal Auditors, and the Information Systems Audit and Control Association. Our commitment to excellence is demonstrated by the many professional licenses and certifications attained by staff. More information can be found in our Annual Internal Audit Performance Report.