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 2024 Internal Audit Plan

Agency Engagements

  • Correctional Health Services - Medication Administration
  • MCDOT Information Technology Center - Service Delivery
  • Public Health - Risk Assessment
  • Sheriff's Office - Detention Use of Force
  • Sheriff's Office - Purchase Cards and Mobile Device Management

Countywide Engagements

  • Control Environment - Maturity Assessment
  • Policy Change Compliance:
    • Fee Level Reviews
    • Mobile Devices
    • Non-Capital Assets
    • Purchase Cards
    • TikTok Ban
  • Revenue Contracts
  • Single Audit Reporting Compliance - Grant Subrecipients
  • Travel Expenses & Mileage Reimbursements
  • Other Services Upon Request

Continuous Monitoring

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

Accounting Reviews

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

Other Reports

  • Audit Plan Report
  • Audit Recommendations Outstanding More than One Year
  • County ERM Goal Support
  • Fraud Hotline Deployment
  • Internal Audit Department Performance Report

Prior Year Audits

Fiscal Year 2023

Agency Engagements

  • Air Quality - IT General Controls
  • Constables
  • Environmental Services - Food Facility Inspections (Risk Assessment Only)
  • Emergency Management - Security Services
  • Facilities Management - Maintenance Contracts
  • Office of Enterprise Technology - IT Contracts
  • Planning and Development - Inspections (Risk Assessment Only)
  • Public Defense Services - Contracted Attorney Contracts
  • Sherriff's Office - Enforcement Support (Posse Program)
  • Sheriff's Office - Inmate Tablet Program

Countywide Engagements

  • Construction Contracts - 225 W. Madison St.
  • Countywide Customer Service
  • Countywide IT Governance
  • Countywide Vendor Controls
  • Out-of-State Workers (Risk Assessment Only)
  • 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

  • Juvenile Probation
  • Agua Fria Justice Court
  • Arcadia Biltmore Justice Court
  • Country Meadows Justice Court
  • Downtown Justice Court
  • Encanto Justice Court
  • Maryvale Justice Court
  • South Mountain Justice Court
  • West McDowell Justice Court
  • White Tank Justice Court

Other Reports

  • Audit Recommendations Outstanding More than One Year
  • Citizens Financial Condition Report
  • Risk Assessment Report 
  • Internal Audit Department Performance Report