HIPAA is a Federal mandate to reform the health care industry by setting minimum standards for patient medical privacy, standardizing electronic transactions, and defining security requirements for information technology and physical environments. The regulations focus primarily on protected health information (PHI), defined as individually identifiable health information transmitted or maintained...

We perform follow-up audits in accordance with professional standards to ensure our audit recommendations are implemented satisfactorily. We perform the follow-up audits until we determine that all audit recommendations made in the initial audit are satisfactorily implemented. This sometimes results in performing more than one follow-up audit.

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...

The County has entered into various ground leases, operating agreements, and concessions with private companies for the operation of a business or facility on County land. Many of these private companies pay rent to the County based on the higher of a minimum annual rent or a percentage of gross...

To reach us, please contact 714-834-5475.

The Internal Audit Department provides a variety of information technology audit services to County departments including: Cybersecurity and IT general controls audits – security planning and management, access controls, application software development and change control, segregation of duties, and business continuity/disaster recovery. Application development advisory services – planning, design, development...

Meet our team.

Internal Audit - Audit Reports - FY 2021-22 Audit No. 2139-C First & Final Close-Out Follow-Up Internal Control Audit: HCA/Public Guardian Fiduciary Fund 165 Revision Date: 06/30/2022 Audit No. 1943 Information Technology Audit: HCA Selected Cybersecurity Controls Revision Date: 06/30/2022 Audit No. 2171 Internal Control Audit: Compliance Audit: OC Community...