Internal Audit Department Status Report to the Board of Supervisors

EXHIBIT A IAD’S MONTHLY ACTIVITY REPORT FOR JANUARY 2006 TO THE BOARD OF SUPERVISORS The Internal Audit Department is an independent audit function reporting directly to the Orange County Board of Supervisors. by the Director of Internal Audit Dr. Peter Hughes, MBA, CPA Certified Information Technology Professional (CITP), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE) Assistance in assembling this report provided by: Eli Littner, Deputy Internal Auditor, CPA, CIA, CFE, CFS, CISA Alan Marcum, Audit Manager, MBA, CPA, CIA, CFE Michael J. Goodwin, Audit Manager, CPA, CIA Autumn McKinney, Audit Manager, CPA, CIA, CGFM Board Date: February 28, 2006 Page A1 of 7 MONTHLY SUMMARY – JANUARY 2006 Status Report to the Board of Supervisors by IAD JANUARY AUDIT ACTIVITY: WE FINISHED 4 PROJECTS THIS MONTH: We completed 1 Audit: Public Administrator/Public Guardian: In response to Board Directive No. 22, May 3, 2005, we conducted six audits and released the results in one consolidated report. In the areas audited, we found controls and processes in place over cash receipts, cash disbursements, trust funds, special use revolving funds, warehouse and property controls, and preparation of the annual budget. We identified 1 significant issue and 15 control findings resulting in 16 recommendations to enhance processes and controls. We issued 1 Report of Monthly Computer Assisted Audit Techniques: ...