We are a team of professionals that provides independent and objective assessments designed to add value and improve the County's operations. We help the County accomplish its objectives by bringing a systematic disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance processes.
The Maricopa County Internal Audit Department was established by the Board of Supervisors (Board) to aid the Board in their oversight role. As such, we report directly to the Board. This organizational structure provides assurance that county officials cannot unduly influence the nature or scope of the audit work and gives the Board a direct line of communication with Internal Audit.
We follow internal auditing standards established by The Institute of Internal Auditors (IIA) as a framework for performing and promoting internal auditing. The standards provide basic requirements for the professional practice of internal auditing and for evaluating the effectiveness of its performance. IIA organizes its standards within the International Professional Practices Framework (IPPF).
The following links provide more information about Internal Audit and what we do.