To independently ascertain whether ongoing processes for controlling fiscal and administrative operations throughout the County are adequately designed and functioning in an effective manner.
What We Do
The Internal Audit Department conducts performance audits of county, school, regional library and regional jail activities. Performance audits are intended to assess the quality of performance by departments in carrying out their assigned responsibilities. The scope of the audit may include the entire department or some portion thereof, such as a specific program or function.
Performance audit objectives include assessments of program effectiveness, economy and efficiency; internal control; compliance; and prospective analysis.
- Program Effectiveness - focus on measuring the extent to which a program is achieving its goals and objectives
- Economy and Efficiency – focus on the cost and resources used to achieve program results
- Internal Control – assessment of one or more aspects of an entity’s system of internal control that is designed to provide reasonable assurance of achieving effective and efficient operations, reliability of reporting for internal and external use, or compliance with provisions of applicable laws and regulations.
- Compliance – assessment of compliance with criteria established by provisions of laws, regulations, contracts, grant agreements, or other requirements that affect an entity’s resources and services provided.
- Prospective Analysis – providing analysis or conclusions on information based on assumption about events that may occur in the future, along with possible course of action an entity may take in response to future events
Audit results and recommendations are reported to the respective department representatives, administration and the Finance Committee or respective Board. The department works closely with the Board(s) and Administration to ensure that Hanover County local government provides quality service to the public through functions that are performed efficiently, effectively and in compliance with applicable laws and regulations. The Internal Audit Department maintains its independence by reporting to the Finance Committee of the Board of Supervisors.