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 2021 Internal Audit Plan

Agency Audits


  • Adult Probation Department
  • Enterprise Technology - Service Delivery
  • Equipment Services - Fuel System Project
  • Recorder and Elections - Election Readiness
  • Sheriff's Office - Detention (carried over from FY2020)
  • Sheriff's Office - Risk Assessment
  • STAR Call Center - Election Readiness

Countywide Audits


  • Budget Special Requests
  • Electronic Data Management and Loss Prevention
  • Single Audit Reporting Compliance - Grant Subrecipients
  • Other Audits Upon Request

Continuous Monitoring


  • Capital Improvement Projects
  • Cellular Device Management
  • P-Cards
  • Other Areas as Determined

Accounting Reviews

  • Clerk of Superior Court Justice Court
  • Desert Ridge Justice Court
  • Dreamy Draw Justice Court
  • Highland Justice Court
  • Kyrene Justice Court
  • McDowell Mountain Justice Court
  • Moon Valley Justice Court
  • San Marcos Justice Court
  • San Tan Justice Court
  • University Lakes 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 2020

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 - ElectionsReadiness
  • 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