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 2022 Internal Audit Plan

Agency Audits


  • Adult Probation Department (carried over from FY2021)
  • Enterprise Technology - Service Delivery (carried over from FY2021)
  • Sheriff's Office - Detention (carried over from FY2021)

Countywide Audits


  • Outsourced IT Services - Internal Control Reports (SOC 2 Reports)
  • Vendor Setup & Maintenance
  • Accounts Payable Controls
  • Licenses & Certifications
  • Remote Access Management & Security
  • Information Technology Risk Assessment Refresh
  • Electronic Data Management and Loss Prevention (carried over from FY2021)
  • Single Audit Reporting Compliance - Grant Subrecipients
  • Contracts/Grants/IGAs
  • Other Services Upon Request

Continuous Monitoring


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

Accounting Reviews

  • Adult Probation
  • Arrowhead Justice Court
  • East Mesa Justice Court
  • Gila Bend Municipal Court
  • Hassayampa Justice Court
  • Ironwood Justice Court
  • Manistee Justice Court
  • North Mesa Justice Court
  • North Valley Justice Court
  • West Mesa 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 2021

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 Services Upon Requests
Continuous Monitoring
  • Capital Improvement Projects
  • Cellular Device Management
  • P-Cards
  • Other Areas as Determined

Accounting Reviews
  • Clerk of Superior 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