Final FY 06-07 Audit Plan

ŠŠINTERNAL AUDIT DEPARTMENT COUNTY OF ORANGE 2005 Recipient of the Institute of Internal Auditors’ Award for Recognition to Professional Excellence, Quality and Outreach Integrity Objectivity Independence FY 06-07 Audit Plan Approved by AOC: November 16, 2007 Peter M. Hughes, PhD., CPA, CIA, CFE, CITP Director, Internal Audit Department 400 Civic Center Drive West, Building 12, Room 232 Santa Ana, CA 92701 (714) 834-5475 The Internal Audit Department is an independent audit function reporting directly to the Orange County Board of Supervisors COUNTY OF ORANGE Internal Audit Department FY 06-07 Audit Plan Table of Contents PAGE EXECUTIVE SUMMARY ....................................................................................................... 1 MISSION STATEMENT 1 GOALS ............................................................................................................................. 2 ANNUAL AUDIT PLAN & KEY AUDIT CATEGORIES.......................................................... 4 DEDICATION OF RESOURCES TO AUDIT RELATED SERVICES............................................ 5 DEPARTMENTAL ORGANIZATION CHART ......................................................................... 9 COUNTYWIDE RISK ASSESSMENT METHODOLOGY ........................................................ 10 Overview.................................................................... ...