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Internal Audit Agency Brand Image

Internal Audit

The Orange County Internal Audit Department (IAD) is a world leading, award winning Internal Audit function that is cited as a "Best Practice" model for the auditing profession. 

  • 2010 American Institute of Certified Public Accountants (AICPA) Award to Dr. Peter Hughes, CPA for Outstanding CPA in Local Government
  • 2009 Association of Certified Fraud Examiners (CFE) Outstanding Achievement Award – Hubbard Award to Dr. Peter Hughes, CFE
  • 2008 Award for Local Government Auditors (ALGA) Bronze Website Award
  • 2005 Institute of Internal Auditors' (IIA) Award for Recognition of Commitment to Professional Excellence, Quality, and Outreach
The OC Internal Audit Department reports directly to the OC Board of Supervisors to ensure complete organizational independence so critical to being trusted.  This reporting structure is the most prevalent one for the largest Counties and Cities in the US and the one that fully complies with independence standards required by the AICPA, IIA and Government Accountability Office (GAO). The Board of Supervisors share in the elected responsibility and accountability for financial stewardship of the entire County.  We strive to meet the Board’s expectations for integrity, objectivity, and independence, and to function effectively with consistent reliability and credibility. The IAD applies professional auditing standards to all engagements. This allows us to ensure reviews and assessments of County operations are always informative, accurate, and objective.

We receive numerous inquiries regarding our origins and reporting structure.  In response to those questions, provided is a report that contains a summary of the historical events pertaining to the establishment of the OC Internal Audit Department as an independent internal audit function reporting directly to the OC Board of Supervisors.  PRESS HERE to view the report.

Also, the 07-08 Grand Jury released a report supporting the OC Internal Audit Department reporting directly to the Board of Supervisors. Please see the Press Release, Grand Jury report, and Responses.