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Maricopa County Internal Audit Charter

The County's Board of Supervisors adopted an internal audit charter on June 11, 1997. The document that follows was revised on December 18, 2002, and on December 12, 2012.

The Maricopa County Board of Supervisors (Board) hereby establishes the Maricopa County Internal Audit Department (Internal Audit). The director of Internal Audit (County Auditor) will periodically review this charter and present it to the Board for approval.

Definition of Internal Auditing
Internal auditing is an independent, objective, assurance and consulting activity designed to add value and improve the County's operations. It helps the County accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Assurance services involve Internal Audit’s objective assessment of evidence to provide an independent opinion or conclusions regarding an entity, operation, function, process, system, or other subject matter.

Consulting services are advisory in nature, and are generally performed at the specific request of an engagement client. The nature and scope of the consulting engagement are subject to agreement with the engagement client.

Authority, Access, and Independence
Internal Audit is established by the powers granted to the Board in A.R.S. §11-251. While conducting approved audit work, Internal Audit will have complete access to all county property, records, information, and personnel. The County Auditor will report directly to the Board.

The scope of Internal audit's responsibilities includes responding to risks within the County's governance, operations, and information systems, related to: (1) achievement of the County's strategic objectives; (2) reliability and integrity of financial and operational information; (3) effectiveness and efficiency of operations and programs; (4) safeguarding of assets; and (5) compliance with laws, regulations, policies, procedures, and contracts.

Auditing Standards and Code of Ethics
Internal Audit will adhere to the International Standards for the Professional Practice of Internal Auditing (Standards) and Code of Ethics as promulgated by the Institute of Internal Auditors.

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