Internal Audits

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Oscar J. Garcia, CPA, Auditor-Controller/Treasurer-Tax Collector

The Auditor-Controller/Treasurer-Tax Collector is responsible for independent oversight of the County’s fiscal activities. The Auditor-Controller/Treasurer-Tax Collector is an elected official and reports the outcomes and findings of all audit projects to the County’s Audit Committee as well as the Board of Supervisors, and maintains organizational and operational independence from all other departments. Once signed by the Auditor-Controller/Treasurer-Tax Collector, all audit reports are made available to the public and interested parties through this website.

The Internal Audit Unit is responsible for the performance of a variety of different types of audits including: departmental audits, audits of special districts and Joint Powers Agreements (JPA), and audits of Countywide functions and internal control processes based on an assessment of risk. In addition, the unit is responsible for performing department head transition reviews, investigations, and processing of cash shortages and overages, operation of a fraud hotline for the County, preparation of an annual audit work plan, and providing high quality knowledge based assistance to departments.

The unit conducts audits in accordance with professional standards set by the Institute of Internal Auditors (IIA) and with Generally Accepted Governmental Auditing Standards (Yellow Book) Importance is placed on providing high quality, independent, accurate, and objective information that support the following assertions:

  • County resources are safeguarded against waste, misuse, and loss.
  • Appropriate and accurate data is maintained and fairly disclosed.
  • Financial processes have been appropriately designed, documented, and implemented.
  • The County is compliant with applicable laws and regulations including its own policies.

The Internal Audit Unit also provides the County Administrative Officer, the Audit Committee, the Board of Supervisors, and the public with objective, timely, and accurate information about the County’s different operations. Findings and recommendations developed through the audit process help save tax dollars, increase revenue, and improve the County’s compliance and operations.

Internal Audits

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