Internal auditors work in the IAD and are employees of the Clerk. They support management and by performing audit activities that address risks and controls at all levels across the BOCC and the Clerk’s office.
External auditors are non-employees of the Clerk and they include the appointed audit firm to conduct the annual audit for the County. There may be situations where the IAD will contract an external audit firm to perform an audit. In this situation, the external auditor will function in an internal audit capacity, with oversight provided by the Chief Audit Officer of IAD.