FY 09-10 IAD Audit Plan and Risk Assessment

OC Internal Audit Department FY 2009-10 Audit Plan and Risk Assessmentt Report No. 2801 Approved by AOC on May 27, 2009, Item 5 Dr. Peter Hughes, County Internal Auditor Certified Public Accountant (CPA) Certified Compliance & Ethics Professional (CCEP) Certified Information Technology Professional (CITP) Certified Internal Auditor (CIA) Certified Fraud Examiner (CFE) RISK BASED AUDITINGG GAO & IIA Peer Review Compliant – 2001, 2004, 2007 2008 Association of Local Government Auditors’ Bronze Website Award 2005 Institute of Internal Auditors’ Award for Recognition of Commitment to Professional Excellence, Quality, and Outreach O C B o a r d o f S u p e r v I s o r s’ Internal Audit Department ORANGE COUNTY RISK BASED AUDITING GAO & IIA Peer Review Compliant – 2001, 2004, 2007 Providing Facts and Perspectives Countywide Dr. Peter Hughes MBA, CPA, CCEP, CITP, CIA, CFE Certified Public Accountant (CPA) CCoouunnttyy IInntteerrnnaall AAuuddiittoorr Certified Compliance & Ethics Professional (CCEP) Certified Information Technology Professional (CITP) Certified Internal Auditor (CIA) Certified Fraud Examiner (CFE) E-mail: peter.hughes@iad.ocgov.com Eli Littner CPA, CIA, CFE, CFS, CISA Deputy Director Certified Fraud Specialist (CFS) Certified Information Systems Auditor (CISA) Michael Goodwin CPA, CIA Senior Audit Manager ...