Audit Oversight Committee

The Audit Oversight Committee (AOC) ByLaws approved by Board Resolution established membership and authority.  The Audit Oversight Committee provides additional independence to the Internal Audit Department by approving the annual audit plan which must be developed by the Director of Internal Audit.  The AOC oversees the implementation of audit recommendations and review of audit reports.  The AOC also provides direction to insure the professionalism and quality of audits.

The AOC members are as follows:

  • Chairman, Board of Supervisors  
  • Vice-Chairman, Board of Supervisors  
  • Auditor-Controller
  • Treasurer Tax-Collector
  • County Executive Officer
  • Performance Audit Director
  • 4 Public Members:
    • Dave Carlson, Ph.D.
    • Mr. Mark Wille, CPA
    • Ms. Sally J. Anderson, CPA
    • Mr. Gary Caporicci, CPA

In 1995, the Board of Supervisors established the AOC based upon the recommendtion of a Blue Ribbon Comittee comprised of private sector industry leaders from Fortunate 500 Corporations based in Orange County.  As such, OC immediately established itself as the leader in applying corporate best practices to County governance.  In 2007, the OC AOC governance model was audited and found to be in full compliance with all significant and applicable best practices of the AICPA, IIA and GFOA standards.

*Dr. David M. Carlson is the longest serving current member of the Audit Oversight Committee (AOC) and has served longer than anyone else in the history of the committee.  He was first appointed in 1997 and during the time he has been on the committee he has served as either AOC Chairman or Vice-Chairman for more than 14 years.  Since his appointment in 1997, Dr. Carlson has been instrumental in promoting and advancing best practices in internal auditing and county governance.  His expertise in IT has resulted in award-winning recogition for the Orange County Internal Audit Department's IT Risk Assessment and Computer Assisted Audit Techniques (CAAT) which are nearly unparalleled in county internal auditing.  His background as a systems and process engineer has also been instrumental in creating a cohesive environment for annual audit planning, resource allocation, audit project execution and total control over the correction of all deficiencies and findings.  For more than 10 years, usig the guidelines established by the Audit Oversight Committee, the Internal Audit Department, under the leadership of its Director, Dr. Peter Hughes, the department has explicity documented and reported on the resolution of every one of the hundreds of issues that had been identified.