Audit Oversight Committee

The purpose of the AOC is to serve as an advisory committee to the Board of Supervisors on issues related to the County’s internal and performance audit functions. Additionally, the AOC performs the audit committee function for the external audit of the County. The AOC assists the Board of Supervisors in fulfilling their oversight responsibilities of the Internal Audit Department (IAD) and the Office of the Performance Audit Director with respect to: financial reporting; internal controls; and internal and performance audit activities. The AOC is responsible for ensuring the independence of the internal audit function, reviewing and recommending approval of the IAD and the Office of the Performance Audit Director’s Annual Audit Plans, reviewing audit reports, and ensuring that corrective action is taken on audit findings.