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 2023 Internal Audit Plan

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
  • Sheriff'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 Request

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

Prior Year Audits

Fiscal Year 2022

Agency Engagements
  • Adult Probation Department (carried over from FY2021)
  • Enterprise Technology - Service Delivery (carried over from FY2021)
  • Sheriff's Office - Detention (carried over from FY2021)
CountywideEngagements
  • 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 FY 2021)
  • Single Audit Reporting Compliance - Grant Subrecipients
  • Contracts/Grants/IGAs
  • Other Services Upon Requests
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
Other Reports
  • Audit Recommendations Status Report
  • Citizens Financial Condition Report
  • Countywide Risk Assessment
  • Internal Audit Department Performance Report