TO: Board of Supervisors
FROM: Tracy Schulze, Auditor-Controller
REPORT BY: Paul Phangureh, Internal Audit Manager
SUBJECT: Internal Audit Plan Results for Fiscal Year 2021-2022, Internal Audit Plan and Independence Confirmation for Fiscal Year 2022-2023
RECOMMENDATION
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Auditor-Controller requests the Board to approve and instruct the Clerk of the Board to file the Internal Audit Plan for Fiscal Year 2022-2023, and to accept Internal Audit Plan Results for Fiscal Year 2021-2022.
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EXECUTIVE SUMMARY
The Internal Audit section of the Auditor-Controller's Office (Internal Audit) conducts engagements in conformance with the International Standards for the Professional Practice Internal Auditing (Standards) established by the Institute of Internal Auditors. These Standards require that we identify, analyze, evaluate, and document sufficient information and evidence to achieve our objectives; and that the internal audit activity be independent, objective, and perform engagements with proficiency and due professional care.
In accordance with Standard 1110, the Chief Audit Executive (Internal Audit Manager) must confirm to the Board of Supervisors, at least annually, the organizational independence of the internal audit activity.
The Auditor-Controller is independent except for the claims processed for the expenses incurred by the Auditor Controller's Office. The Internal Audit section of the Auditor-Controller's Office is required to evaluate and certify their independence based on the proposed audit plan for the upcoming fiscal year. All certifications were signed by July 1, 2022.
In accordance with Standards 2020 and 2060, Internal Audit must communicate to the Board of Supervisors its Internal Audit Plan and its progress against the audit plan for review and approval.
PROCEDURAL REQUIREMENTS
1. Staff reports.
2. Public comments.
3. Motion, second, discussion and vote on the item.
FISCAL & STRATEGIC PLAN IMPACT
Is there a Fiscal Impact?
No
County...
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