How does Internal Audit determine which County operations will be audited during the year?

On a tri-annual basis, Internal Audit collaborates with the Board of Supervisors, Audit Committee, Elected Officials and key County Management personnel to perform a county-wide risk assessment. The results of the risk assessment are reviewed by Internal Audit and a proposed Internal Audit plan is developed and approved by the Board of Supervisors. On an annual basis, Internal Audit works with County Management and the Audit Committee to review the upcoming internal audits and determine if any new information is available that would result in a revision of the approved audit plan.

Show All Answers

1. What is the organizational structure of the Internal Audit department?
2. What is the purpose of Internal Audit? How does it benefit the County?
3. What standards is Internal Audit held to?
4. What procedures or methodology does Internal Audit follow to conduct audits?
5. How do I access records of what internal audits have previously been performed for Pinal County?
6. How often does Internal Audit report on findings to the Audit Committee and Board of Supervisors?
7. How does Internal Audit determine which County operations will be audited during the year?
8. Why does Internal Audit report through the Board of Supervisors rather than through County Management?
9. How can I communicate with Internal Audit on potential issues or fraudulent activity that I have witnessed?