Internal Audit complies with Section
1236 of the California Government Code, which states that
all county employees who conduct internal audits “.
. . shall utilize the general and specified standards .
. . in the publication entitled Standards for the Professional
Practice of Internal Auditing, published by the Institute
of Internal Auditors, Inc.” For audits that require
an opinion on the fairness of financial statements, Internal
Audit complies with generally accepted auditing standards
and generally accepted accounting principles promulgated
by the Financial Accounting Standards Board, and governmental
generally accepted accounting principles promulgated by
the Governmental Accounting Standards Board.
Sometimes laws, ordinances or state authorities specify
the foregoing or other comparable standards with which
we comply in the framework of the AICPA and IIA standards.
Examples of such audits are the District Attorney Spousal
Abuser Grant and the District Attorney Workers Compensation
Fraud Grant that are conducted pursuant to "Standards
for Audit of Governmental Organizations, Programs, Activities,
and Functions of the Comptroller General of the United
States." |
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