The purpose of the AOC is to serve as an advisory committee to the Board of Supervisors on issues related to the County’s internal and performance audit functions. In addition, the AOC performs the audit committee function for the external audit of the County. The AOC assists the Board of Supervisors in fulfilling their oversight responsibilities of the Internal Audit Department (IAD) with respect to: financial reporting; internal controls; and internal and performance audit activities. The AOC is responsible for ensuring the independence of the internal audit function, reviewing and recommending approval of the IAD Annual Audit Plans, reviewing audit reports, and ensuring that corrective action is taken on audit findings.
 

AOC Procedure 1 - Audit Report Distribution (207.1 KB)

AOC Procedure 2 - External Audit Activity (236.6 KB)

Audit Oversight Committee Bylaws - Approved July, 26, 2022  (675.7 KB)