Mandates and Standards


The Internal Audit Department complies with Section 1236 of the California Government Code, which states that all county employees who conduct internal audits “…shall utilize the general and specified standards specified in the publication entitled Standards for the Professional Practice of Internal Auditing, as published by the Institute of Internal Auditors, Inc.” for the purpose of evaluating the design and operating effectiveness of internal controls.

Professional Standards

The Internal Audit Department follows professional standards issued by the Institute of Internal Auditors, an international professional association with over 200,000 members. Professional standards serve as authoritative guidance for internal auditors to ensure quality of work performed.

Quality Assessment/Peer Review

California Government Code and the audit profession require that auditors be audited at least every five years. This audit is called a Peer Review or Quality Assessment. A Peer Review assesses an audit department’s adherence to over 150 professional standards and practice advisories.

The Institute of Internal Auditors (IIA) Professional Standard 1300 requires that the Chief Audit Executive (CAE) develop and maintain a Quality Assurance and Improvement Program (QAIP) that covers all aspects of the internal audit activity. The QAIP must include both internal and external assessments.

Peer Reviews/Quality Assessments are conducted on the Internal Audit Department every five years. Since the department was established effective June 26, 2018, an external assessment was conducted during March 2023.

2023 OC Internal Audit External Quality Assessment Final Report