According to the Institute of Internal Auditors©, internal auditor independence is defined as,
"The freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner. To achieve the degree of independence necessary to effectively carry out the responsibilities of the internal audit activity."
In order for the Pinal County Internal Audit department to maintain its independence, its reporting structure has been modified to align with industry best practices. As a result, Internal Audit reports directly to the Board of Supervisors to ensure that no undue influence from County Management may result in compromising the independence of the internal audit function.