About the Office of the Performance Audit Director
The Office of Performance Audit Director was established in January 2008 by the County Board of Supervisors. Under the direction of the Board, the Office conducts performance audits of County operations with an emphasis on efficiency and effectiveness in accordance with State/Federal laws, Board policy and industry best practices. The Office operates with four staff: a Director, two Performance Auditors, and one Follow-Up Auditor.
The mission of the Office is to independently and objectively assess the performance of County of Orange operations and programs and provide the Board of Supervisors and County Executive Management with reliable, insightful, and useful information and recommendations to make sound business decisions.
Provide unfiltered, independent, and objective performance audits of the efficiency and effectiveness of County operations and programs.
Provide advisory services to the Board of Supervisors regarding topical policy and management issues.
Government Auditing Standards
The Generally Accepted Government Auditing Standards (GAGAS), promulgated by the United States Government Accountability Office (GAO), provide guidelines for conducting performance audits. Commonly known as “the Yellow Book,” these standards provide a framework for developing high quality work products with competence, integrity objectivity, and independence.