Audit Plan
The County Auditor prepares an annual audit plan for review by the Board-Appointed Audit Committee and approval by the Board of Supervisors. The selected audit areas are the result of a formal risk-assessment process. The Board of Supervisors must approve any additions, deletions, or deferrals to the approved audit plan.
Fiscal Year 2020 Internal Audit Plan
Agency Audits
- Correctional Health Services - Clinic Services
- Library District - Information Technology
- Planning and Development - Information Technology
- Planning and Development - Permitting Services
- Public Fiduciary - Guardianship Services
- Public Health - Information Technology
- Real Estate Department - Asset Management
- Recorder and Elections - Elections Readiness
- Sheriff's Office - Detention
Countywide Audits
- Budget Special Requests
- Contracts - Construction and Other Contracts
- Legal Arizona Workers Act Compliance
- Purchase Order Governance and Controls
- Revenues - Fines, Forfeits, and Charges for Services
- Single Audit Reporting Compliance - Grant Subrecipients
- Special Requests
Continuous Monitoring
- Capital Improvement Projects
- Cellular Device Management
- P-Cards
- Other Areas as Determined
Accounting Reviews
- Agua Fria Justice Court
- Arcadia Biltmore Justice Court
- Country Meadows Justice Court
- Downtown Justice Court
- Encanto Justice Court
- Juvenile Probation
- Maryvale Justice Court
- South Mountain Justice Court
- West McDowell Justice Court
- White Tank Justice Court
Non-Audit Reports
- Audit Recommendations Status Report
- Citizens Financial Condition Report
- Countywide Risk Assessment
- Internal Audit Department Performance Report
Prior Year Audits
Fiscal Year 2019
Agency Audits
- Air Quality - Compliance and Enforcement
- Clerk of the Superior Court - Fees & System User Access Management
- Education Services - Rewarding Excellence in Instruction & Leadership (REIL) Program
- Emergency Management - Preparedness
- Flood Control District - Intergovernmental Agreements
- Human Resources - Employee Benefits
- Human Services - Workforce Development
- Sheriff's Office - Bonds, Fines, and Court Order Processing
- Sheriff's Office - Data Center
- Transportation - Roadway Maintenance
- Continuous Monitoring
- Contracts/IGAs/Grants
- Information Technology Risk Assessment
- Legal Arizona Workers Act
- Single Audit Compliance - Grant Recipients
- Special Requests
Accounting Reviews
- Adult Probation
- Arrowhead Justice Court
- Country Meadows Justice Court
- East Mesa Justice Court
- Gila Bend Justice Court
- Hassayampa Justice Court
- Manistee Justice Court
- North Mesa Justice Court
- North Valley Justice Court
- West Mesa Justice Court
- Annual Status Report of Audit Recommendations
- Annual Audit Risk Assessment
- Annual Performance Report
- Citizens Financial Condition Report