Mandates and Standards

Mandates

The Internal Audit Department (IAD) complies with Section 1236 of the California Government Code, which states that all county employees who conduct internal audits “…shall utilize the general and specified standards specified in the publication entitled Standards for the Professional Practice of Internal Auditing, as published by the Institute of Internal Auditors, Inc.” for the purpose of evaluating the design and operating effectiveness of internal controls.

Professional Standards

IAD follows professional standards issued by the Institute of Internal Auditors (IIA). Professional standards serve as authoritative guidance for internal auditors to ensure quality of work performed.

Quality Assessment/Peer Review

California Government Code and professional auditing standards require audit functions to undergo an external Peer Review or Quality Assessment at least every five years. Additionally, IIA Standard 1300 requires the Chief Audit Executive to maintain a Quality Assurance and Improvement program (QAIP), including both internal and external assessments. Accordingly, IAD, established on June 26, 2018, completed its first external quality assessment in March 2023.

2023 OC Internal Audit External Quality Assessment Final Report