Final FY 07-08 Audit Plan

Fiscal Year 2007-08 Audit Plan APPROVED Audit Oversight Committee Meeting: May 17, 2007 Dr. Peter Hughes, Director of Internal Audit Certified Public Accounting (CPA) Certified Compliance & Ethics Professional (CCEP) Certified Information Technology Professional (CITP) Certified Internal Auditor (CIA) Certified Fraud Examiner (CFE) Proud Recipient of the 2005 Institute of Internal Auditors’ Award for Recognition of Commitment to Professional Excellence, Quality, and Outreach County of Orange Internal Audit Department The Internal Audit Department is an independent audit department reporting directly to the Orange County Board of Supervisors. COUNTY OF ORANGE Internal Audit Department APPROVED FY 07-08 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 ......................... ...