One of the Internal Audit Department’s core audit activities is performing reviews of internal controls, known as Internal Control Audits (ICAs). These are our traditional audits of “hard controls,” such as evaluating the adequacy of segregation of duties, transfers of accountability, supervisory reviews and approvals, reconciliations, physical safeguards over cash, checks and critical forms (such as handwritten receipts, permits and licenses), and existence of written procedures. We also audit for compliance with requirements of various County Accounting Manual Procedures established by the Auditor-Controller.
ICAs are performed on the following financial processes in the County:
- Cash Receipts
- Accounts Receivable and Collections
- Cash Disbursements / Accounts Payable
- Revolving Funds
- Procurement
- Payroll
- Special Revenue & Fiduciary Funds
- Fee Generated Revenue
