Why does Internal Audit report through the Board of Supervisors rather than through County Management?

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.

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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?