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Agenda Item
ASR
Control 25-000679 |
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MEETING
DATE: |
09/23/25 |
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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 Summary
of Audit Reports and Independence Report
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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: 6/24/2025 #20, 9/24/2024 #15 |
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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 June 30, 2025 |
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2. |
Receive and file
Internal Audit Department's Fiscal Year 2024-25 Annual Report on Independence |
SUMMARY:
Receive and file the Executive
Summary of Internal Audit Reports and Annual Report on Independence, which
provide information to the Board of Supervisors on the Internal Audit
Department’s ongoing audit coverage and independence from interference or influence.
BACKGROUND
INFORMATION:
Internal Audit Department (IAD)
issues written reports following the conclusion of each internal audit
engagement and the results are summarized quarterly for the Board of
Supervisors (Board) in the Executive Summary of Internal Audit Reports
(Attachment A). The report for this quarter covers seven audit reports issued
from April 1, 2025, to June 30, 2025 (Attachments C through I). The prior
Executive Summary for reports issued between January 1, 2025, to March 31,
2025, was received by the Board on June 24, 2025.
IAD adheres to the mandatory guidance
issued by the Institute of Internal Auditors, including the Global Internal
Audit Standards, which requires that the chief audit executive confirm to the
Board, at least annually, the organizational independence of the internal audit
activity. The FY 2024-25 Annual Report on Independence confirms that IAD’s
internal audit activity has been free from interference in determining the
scope of internal auditing, performing work, and communicating results
(Attachment B). The prior FY 2023-24 Annual Report on Independence was received
by the Board on September 24, 2024.
FINANCIAL
IMPACT:
N/A
STAFFING
IMPACT:
N/A
ATTACHMENT(S):
Attachment
A - Executive Summary of Internal Audit Reports for Quarter Ended June 30, 2025
Attachment B - Internal Audit Department’s FY 2024-25 Annual Report on
Independence
Attachment C - County Executive Office Procurement Governance (Audit No. 2407)
Attachment D - Second Follow-Up JWA Cash Disbursements & Payables (Audit
No. 2013-F2)
Attachment E - Second & Final Close-Out Follow-Up C-R Selected
Cybersecurity Controls (Audit No. 2151-F2)
Attachment F - First & Final Close-Out Follow-Up A-C CAPS+ Application
Security Controls (Audit No. 2311-F)
Attachment G - First Follow-Up OCWR Selected Credit Card Controls (Audit No.
2321-F1)
Attachment H - First & Final Close-Out Follow-Up OCDA Purchasing &
Contracts (Audit No. 2213-F1)
Attachment I - First & Final Close-Out Follow-Up CSS Cash Receipts (Audit
No. 2306-F1)