A: Internal Audit annually reviews all of the risks facing the County for the upcoming year. If your department scores "high" on the risk analysis, IA recommends your department for an audit. The Audit Committee reviews these recommendations, and the Board approves them for the upcoming fiscal year.

A: The frequency of department audits depends on the level of risk associated with the department. A high risk department could be audited each year where a department with a lesser associated risk may be part of a several year rotation.

A: Internal Audit calculates the risk score using key risk factors such as previous audit findings, negative publicity, size of budget, time since last audit, and if top management interviews indicate your department is a high risk area.

A: Internal Audit has developed training materials for cash handling, contract monitoring and payables. These materials are shared with employees at training sessions available through the employee course catalogue, or by contacting Internal Audit.

A: Once every three years an outside CPA firm is hired to conduct an external quality review of Internal Audit. The independent Audit Committee oversees this audit work. A report is issued with findings and recommendations along with the County Auditor's response.

A: The scope of an audit refers to what organization functions will be included for review as part of the audit. Internal Audit wants to maximize its resources by concentrating on specific significant areas within an organization. The audit scope is determined through review of the organization's functions, discussion with the organization's management and auditor judgement.

A: If a significant issue is identified during the audit of a department (such as an overpayment to a vendor), Internal Audit expresses the results of its audit work as findings. Findings have certain elements, including criteria or basis for determining that a problem does exist, a condition or situation that was observed, the effect or impact of the condition, and the cause of the problem to the extent that it can be determined. Findings should result in recommendations that resolve the issue and are helpful to the policy makers, management and audited agency.

A: An independent assessment of the performance of a program or agency evaluating its economy, efficiency, program effectiveness, management controls, and compliance with legislative goals.

A: Audit reports are issued to the Board of Supervisors, County Administrative Officer, Audit Committee, auditee, and other interested parties. Reports are also available to the public and are displayed on our web site.

A: Internal Audit reports directly to the Board of Supervisors, with an advisory reporting relationship to the Board-Appointed Audit Committee. In Addition, the County Auditor meets regularly with an oversight committee comprised of the County Administrative Officer and two Board members appointed by the Board Chairman.

A: The County Internal Audit department was established to provide the Board of Supervisors with an independent assessment o f the County's system of internal controls. This assessment is carried out by Internal Audit through financial, performance, and information system audits and reviews. Internal Audit evaluates the adequacy of the internal control environment, the operating environment, related accounting, financial, and operational policies, and reports the results accordingly.

The Auditor General is an Office of the State of Arizona. They are primarily responsible for auditing the financial report produced by the County (Comprehensive Annual Financial Report).