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.  This process can be found in our Risk Assessment Reports. The Board of Supervisors must approve any additions, deletions, or deferrals to the approved audit plan.

Fiscal Year 2019 Internal Audit Plan

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

Countywide Audits

  • Continuous Monitoring
  • Contracts/IGAs/Grants
  • Information Technology Risk Assessment
  • Legal Arizona Workers Act Compliance
  • Single Audit Reporting Compliance - Grant Subrecipients
  • 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

Non-Audit Reports

  • Annual Status Report of Audit Recommendations
  • Annual Audit Risk Assessment
  • Annual Performance Report
  • Citizens Financial Condition Report

Prior Year Audits

Fiscal Year 2018

Agency Audits
  • Assessor
  • Clerk of the Superior Court (including Data Center)
  • Recorder
  • Sheriff's Office - Enforcement Support
  • Sheriff's Office - Extraditions
  • Sheriff's Office - Personnel Services
  • Treasurer - Property Taxes
  • Waste Resources and Recycling
Countywide Audits
  • Contracts/IGAs/Grants
  • Fixed Assets
  • Single Audit Monitoring
  • Special Requests

Accounting Reviews
  • Clerk of the 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
  • Annual Audit Follow-Up
  • Annual Audit Risk Assessment
  • Annual Performance Report
  • Citizens Financial Condition Report


Fiscal Year 2017

Agency Audits
  • Animal Care and Control
  • Constables
  • Environmental Services
  • Internal Audit (External Review)
  • Juvenile Probation
  • OET Data Center
  • Sheriff's Office - Patrol
  • Sheriff's Office - IT
  • Superior Court
Countywide Audits
  • Contracts/IGAs/Grants
  • Mobile Phones (Cellular Devices)
  • Network Security
  • Revenue Contracts
  • Single Audit Monitoring
  • Special Requests


Accounting Reviews
  • Agua Fria Justice Court
  • Arcadia Biltmore 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
  • Annual Audit Follow-Up
  • Annual Audit Risk Assessment
  • Annual Performance Report
  • Annual Financial Condition Report