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Agenda Item
ASR
Control 24-000468 |
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MEETING
DATE: |
06/25/24 |
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legal entity taking action: |
Board
of Supervisors |
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board of supervisors district(s): |
All
Districts |
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SUBMITTING Agency/Department: |
Internal
Audit (Approved) |
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Department contact person(s): |
Aggie
Alonso (714) 834-5442 |
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Michael
Dean (714) 834-4101 |
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Subject: Internal
Audit Department Status Report and Annual Risk Assessment & Audit Plan
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ceo CONCUR |
County Counsel Review |
Clerk of the
Board |
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Concur |
No Legal Objection |
Consent Calendar |
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3 Votes Board Majority |
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Budgeted: N/A |
Current
Year Cost: N/A |
Annual
Cost: N/A |
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Staffing
Impact:
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No |
#
of Positions: |
Sole
Source: N/A |
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Current Fiscal Year Revenue: N/A
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Prior Board Action: 6/27/2023 #30 |
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RECOMMENDED
ACTION(S):
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1. |
Receive and file
Internal Audit Department's Executive Summary of Internal Audit Reports for
the Quarter Ended March 31, 2024. |
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2. |
Approve Internal Audit Department's
Annual Risk Assessment & Audit Plan for FY 2024-25. |
SUMMARY:
The Executive
Summary of Internal Audit Reports is provided to inform the Board of
Supervisors of the ongoing progress of internal audit coverage and approval of
the Annual Risk Assessment and Audit Plan for FY 2024-25 authorizes the
department to proceed with specified audits.
BACKGROUND
INFORMATION:
The Internal Audit
Department (IAD) is pleased to present the Annual Risk Assessment and Audit
Plan for Fiscal Year 2024-25 (Audit Plan) for Board of Supervisors (Board)
approval (Attachment B). IAD supports and assists the Board and County
management in the realization of their business goals and objectives by testing
and reporting on the effectiveness of County internal control systems and
efficiency of business processes. IAD has prepared an Audit Plan that provides
a systematic approach for evaluating the effectiveness of internal control and
efficiency of County business operations. The Audit Plan is a comprehensive
plan that details audits to be completed in the upcoming fiscal year and
incorporates the results of the Countywide risk assessment. The Fiscal Year
2023-24 Annual Risk Assessment and Audit Plan was approved by the Board on June
27, 2023. The Fiscal Year 2024-25 Annual Risk Assessment and Audit Plan was
approved by the Audit Oversight Committee on May 16, 2024.
IAD issues written
reports following the conclusion of each internal audit engagement and the
results are summarized quarterly for the Board and are presented in the
Executive Summary of Internal Audit Reports (Attachment A). The report for this
quarter covers three audit reports issued from January 1, 2024 to March 31,
2024 (Attachments C through E).
FINANCIAL IMPACT:
N/A
STAFFING IMPACT:
N/A
ATTACHMENT(S):
Attachment A - Executive Summary of
Internal Audit Reports for Quarter Ended March 31, 2024
Attachment B - Annual Risk Assessment & Audit Plan for FY 2024-25
Attachment C - Information Technology Audit: OCIT Enterprise IT Governance;
Audit 2315 (2242) dated March 28, 2024
Attachment D - Internal Control Audit: District Attorney-Public Administrator
Purchasing & Contracts; Audit 2324 (2213) dated March 29, 2024
Attachment E - Third & Final Close-Out Follow-Up Information Technology
Audit: Social Services Agency IT Logical Security & Change Management;
Audit 1846-F3 (Reference 1846) dated February 29, 2024