Audit Plan

The County Auditor prepares an annual audit plan for review by the Board-Appointed Audit Committee and approval by the Board of Supervisors. The selected audit areas are the result of a formal risk-assessment process.  This process can be found in our Risk Assessment Reports. The Board of Supervisors must approve any additions, deletions, or deferrals to the approved audit plan.

Fiscal Year 2020 Internal Audit Plan

Agency Audits


  • Correctional Health Services - Clinic Services
  • Library District - Information Technology
  • Planning and Development - Information Technology
  • Planning and Development - Permitting Services
  • Public Fiduciary - Guardianship Services
  • Public Health - Information Technology
  • Real Estate Department - Asset Management
  • Recorder and Elections - Elections Readiness
  • Sheriff's Office - Detention
Countywide Audits
  • Budget Special Requests
  • Contracts - Construction and Other Contracts
  • Legal Arizona Workers Act Compliance
  • Purchase Order Governance and Controls
  • Revenues - Fines, Forfeits, and Charges for Services
  • Single Audit Reporting Compliance - Grant Subrecipients
  • Special Requests

Continuous Monitoring

  • Capital Improvement Projects
  • Cellular Device Management
  • P-Cards
  • Other Areas as Determined

Accounting Reviews

  • Agua Fria Justice Court
  • Arcadia Biltmore Justice Court
  • Country Meadows Justice Court
  • Downtown Justice Court
  • Encanto Justice Court
  • Juvenile Probation
  • Maryvale Justice Court
  • South Mountain Justice Court
  • West McDowell Justice Court
  • White Tank Justice Court

Non-Audit Reports

  • Audit Recommendations Status Report
  • Citizens Financial Condition Report
  • Countywide Risk Assessment
  • Internal Audit Department Performance Report

Prior Year Audits

Fiscal Year 2019

Agency Audits
  • Air Quality - Compliance and Enforcement
  • Clerk of the Superior Court - Fees & System User Access Management
  • Education Services - Rewarding Excellence in Instruction & Leadership (REIL) Program
  • Emergency Management - Preparedness
  • Flood Control District - Intergovernmental Agreements
  • Human Resources - Employee Benefits
  • Human Services - Workforce Development
  • Sheriff's Office - Bonds, Fines, and Court Order Processing
  • Sheriff's Office - Data Center
  • Transportation - Roadway Maintenance
Countywide Audits
  • Continuous Monitoring
  • Contracts/IGAs/Grants
  • Information Technology Risk Assessment
  • Legal Arizona Workers Act
  • Single Audit Compliance - Grant Recipients
  • Special Requests

Accounting Reviews
  • Adult Probation
  • Arrowhead Justice Court
  • Country Meadows Justice Court
  • East Mesa Justice Court
  • Gila Bend Justice Court
  • Hassayampa Justice Court
  • Manistee Justice Court
  • North Mesa Justice Court
  • North Valley Justice Court
  • West Mesa Justice Court
Non-Audit Reports
  • Annual Status Report of Audit Recommendations
  • Annual Audit Risk Assessment
  • Annual Performance Report
  • Citizens Financial Condition Report


Fiscal Year 2018

Agency Audits
  • Assessor
  • Clerk of the Superior Court (including Data Center)
  • Recorder
  • Sheriff's Office - Enforcement Support
  • Sheriff's Office - Extraditions
  • Sheriff's Office - Personnel Services
  • Treasurer - Property Taxes
  • Waste Resources and Recycling
Countywide Audits
  • Contracts/IGAs/Grants
  • Fixed Assets
  • Single Audit Monitoring
  • Special Requests


Accounting Reviews
  • Clerk of the Superior Court
  • Desert Ridge Justice Court
  • Dreamy Draw Justice Court
  • Highland Justice Court
  • Kyrene Justice Court
  • McDowell Mountain Justice Court
  • Moon Valley Justice Court
  • San Marcos Justice Court
  • San Tan Justice Court
  • University Lakes Justice Court
Non-Audit Reports
  • Annual Audit Follow-Up
  • Annual Audit Risk Assessment
  • Annual Performance Report
  • Annual Financial Condition Report