Department Standards

Ethical Requirements

Internal Audit strictly complies with professional ethical requirements. These include the ethical standards of the County and the rules of ethics promulgated by the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), and the Information Systems Audit and Control Association (ISACA).

Professional Auditing Standards

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."