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Accept the External Assessment of the Solano County Auditor-Controller's Internal Audit Division for the period July 1, 2019 through June 30, 2024
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Auditor-Controller's Office (ACO) recommends the Board of Supervisors accept the External Assessment of the Solano County Auditor-Controller's Internal Audit Division for the period July 1, 2019 through June 30, 2024.
SUMMARY AND DISCUSSION:
The Internal Audit Division of the ACO conducts reviews in accordance with the International Standards for the Professional Practice of Internal Auditing (the Standards) as developed by the Institute of Internal Auditors (IIA). The IIA revised the Standards effective January 2025. As part of the revision, the Standards have been renamed Global Internal Audit Standards.
The Standards require an External Assessment of the Internal Audit Division at least once every five years. An External Assessment for the period July 1, 2019 through June 30, 2024 was conducted by the San Mateo County Office of the Controller. Organizations receive a rating of generally conforms, partially conforms, or does not conform. The ACO received a rating of generally conforms.
San Mateo County provided comment about four areas of strength, two areas where gaps to conformance exist, and three opportunities for continuous improvement.
The ACO has implemented corrective actions to improve documentation and is in the process of updating policies and procedures in response to the opportunities for improvement.
FINANCIAL IMPACT:
The acceptance of the report has no financial impact.
ALTERNATIVES:
The Board of Supervisors could elect not to accept the report. This alternative is not consistent with sound public policy and is therefore not recommended.
OTHER AGENCY INVOLVEMENT:
No other agency was involved in the review and approval of this report.
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