The Office of Internal Audit is part of the Office of the County Executive. The Office of Internal Audit must conduct its work in accordance with professional standards relevant to internal audit.
(a) Duties. The Office must:
(1) must periodically conduct a risk analysis, to identify areas of risk in accountability systems;
(2) based on the risk analysis, conduct fiscal, contract, compliance, internal control, performance, and information system audits, and attestation engagements;
(3) undertake investigative audits and audits required by law;
(4) provide advice to County departments and offices on internal control issues;
(5) communicate actions necessary to enhance accountability; and
(6) conduct other investigations and audits as directed by the Chief Administrative Officer.
(b) Annual work plan. The Office must create an annual workplan subject to the approval of the Chief Administrative Officer. The workplan must include the risk analyses and audits required under subsection (a). The Chief Administrative Officer must submit the annual work plan to the Council for review and comment on or before each June 1.
(c) Annual report. The Office must submit a report to the Inspector General on or before each September 15. The report must include the Executive’s implementation of each written recommendation:
(1) made by the Inspector General in the previous fiscal year;
(2) made by the Office in the previous fiscal year; and
(3) identified by the Office of Legislative Oversight for action by the Executive in the previous fiscal year. (2008 L.M.C., ch. 5, § 1; 2019 L.M.C., ch. 24, §1.)
Editor’s note—2008 L.M.C., ch. 5, § 3, states: Sec. 3. Any regulation in effect when this Act takes effect that implements a function transferred to another Department or Office under Section 1 of this Act continues in effect, but any reference in any regulation to the Department from which the function was transferred must be treated as referring to the Department to which the function is transferred. The transfer of a function under this Act does not affect any right of a party to any legal proceeding begun before this Act took effect.