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:
Making Orange County a safe, healthy, and fulfilling place to live, work, and play, today and for generations to come, by providing outstanding, cost-effective regional public services.
You Are Now Leaving the County of Orange Official Portal