Internal Audit Department Status Report to the Board of Supervisors

IAD’S MONTHLY ACTIVITY REPORT FOR MARCH 2005 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) Monthly Summary – MARCH 2005 Status Report to the Board of Supervisors by IAD We finished 7 projects this month: We completed 3 Follow Up Audits of Cash Receipting for Child Support Services, and Resources & Development Management Department, and of HIPAA Privacy Rule Practices: We noted 24 corrective actions taken on 26 audit findings. We completed 4 Audits: We found that lease revenue amounting to $2.8 million due the County were properly remitted. We found that controls over RDMD trust and agency finds disbursements amounting to $10 million were adequate and properly operating. We completed two of our monthly audits of vendor payments and identified duplicate payments of $36,000 which are being pursued by the Auditor Controller. Monthly Summary – MARCH 2005 Status Report to the Board of Supervisors by IAD MATERIAL FINDINGS Department and Description Comments NONE NON-MATERIAL FINDINGS Department and Description Comments st1. DEPT: SCOPE: 1 Follow-Up Audit of ...