Internal Audit Department Status Report to the Board of Supervisors

EXHIBIT A IAD’S MONTHLY ACTIVITY REPORT FOR JUNE 2006 TO THE BOARD OF SUPERVISORS Recipient of the Institute of Internal Auditors “Award for Excellence” 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 Director, 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: July 25, 2006 Page A1 of 18 MONTHLY SUMMARY –JUNE 2006 Status Report to the Board of Supervisors by IAD JUNE AUDIT ACTIVITY: WE FINISHED 13 PROJECTS FOR THIS MONTH AS SUMMARIZED BELOW: We completed Audits: 1. Audit of County’s NSF Check Notification Process: Audit of Treasurer-Tax Collector, Auditor-Controller and selected departments/agencies’ notification processes for NSF checks, and a review of the planned process enhancements. No material or significant issues were identified. We identified 5 suggested recommendations for all depts./agencies to consider in a report issued countywide. 2. Social Services Agency: Audit of accounts receivable and collections processes. We identified 4 significant ...