SECTION 10.04 AUTHORITY OF DEPARTMENT OF INTERNAL AUDITING.

   The Department of Internal Auditing shall have the following powers and duties:

   (1)   Preparation of an annual budget and work program;

   (2)   Development of a department audit fee, which shall be billed to each department audited;

   (3)   Guidance of the internal audit process through utilization of:

      (a)   Government Auditing Standards, United States General Accounting Office developed by the Comptroller General of the United States; and

      (b)   Professional Standards of the Institute of Internal Auditors, American Institute of Certified Public Accountants, generally accepted auditing standards.

   (4)   Preparation of a preliminary financial and performance auditing report for the department being audited; and

   (5)   Any other duties or responsibilities prescribed by the County Audit Committee.

      (Added 11-7-00.)