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Agenda Item
ASR
Control 25-000853 |
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MEETING
DATE: |
12/16/25 |
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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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Jose
A. Olivo (714) 834-5509 |
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Subject: Internal Audit Department Status
Report for the Quarter Ended September 30, 2025
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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: |
No |
# of Positions: |
Sole Source: N/A |
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Current Fiscal Year Revenue: N/A
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Prior Board Action: 9/23/2025 #12 |
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RECOMMENDED
ACTION(S):
Receive
and file Internal Audit Department's Executive Summary of Internal Audit
Reports for the Quarter Ended September 30, 2025.
SUMMARY:
Receiving and filing the Executive
Summary of Internal Audit Reports will inform the Board of Supervisors of the
ongoing process of internal audit coverage.
BACKGROUND
INFORMATION:
The Internal Audit Department
issues written reports following the conclusion of each internal audit
engagement. The results of the audits are summarized quarterly for the Board of
Supervisors (Board) and are presented in the Executive Summary of Internal
Audit Reports.
On September 23, 2025, the Board received
and filed the Executive Summary of Internal Audit Reports from April to June
2025.
The report for this quarter
(Attachment A) covers five audit reports issued from July 1, 2025 to September
30, 2025 (Attachments B through F).
FINANCIAL
IMPACT:
N/A
STAFFING
IMPACT:
N/A
ATTACHMENT(S):
Attachment
A - Executive Summary of Internal Audit Reports for Quarter Ended September 30,
2025
Attachment B - Risk Assessment and Review of All Orange County American Rescue
Plan Act Funded Contracts and
Expenditures (September 24, 2024 Board Agenda Item S37E) – Second and Final
Phase; Audit 2425 dated July 3, 2025
Attachment C - Internal Control Audit: HCA Purchasing & Contracts for Human
Services; Audit No. 2326 (2215) dated July 28, 2025
Attachment D - Contract Compliance Audit: OC Waste & Recycling – Waste
Management of Orange County; Audit No. 2420 dated August 27, 2025
Attachment E - Information Technology Audit: OC Waste & Recycling Selected
Cybersecurity Controls
Audit No. 2413 dated September 3, 2025
Attachment F - Second & Final Close-Out Follow-Up Information Technology
Audit: Probation Selected Cybersecurity Controls; Audit No. 2043-F2 dated
September 30, 2025