Audit Plan

The County Auditor prepares an annual audit plan for review by the Board-Appointed Audit Committee and approval by the Board of Supervisors. The selected audit areas are the result of a formal risk-assessment process.  This process can be found in our Risk Assessment Reports.  The Board of Supervisors must approve any additions, deletions, or deferrals to the approved audit plan.

Fiscal Year 2017 Internal Audit Plan

Agency Audits


  • Animal Care and Control
  • Constables
  • Environmental Services
  • Internal Audit (External Review)
  • Juvenile Probation
  • OET Data Center
  • Sheriff's Office - Patrol
  • Sheriff's Office - IT
  • Superior Court

Countywide Audits

  • Contracts/IGAs/Grants
  • Mobile Phones (Cellular Devices)
  • Network Security
  • Revenue Contracts
  • Single Audit Monitoring
  • Special Requests

Accounting Reviews

  • Agua Fria Justice Court
  • Arcadia Biltmore Justice Court
  • Downtown Justice Court
  • Encanto Justice Court
  • Juvenile Probation
  • Maryvale Justice Court
  • South Mountain Justice Court
  • West McDowell Justice Court
  • White Tank Justice Court

Non-Audit Reports

  • Annual Audit Follow-Up
  • Annual Audit Risk Assessment
  • Annual Performance Report
  • Citizens Financial Condition Report

Prior Year Audits

Fiscal Year 2016

Agency Audits
  • Medical Examiner
  • Parks and Recreation
  • Protective Services
  • Public Health
  • MCSO - Crime Lab
  • MCSO - Inmate Funds/Programs
  • MCSO - Information Technology
Countywide Audits
  • Expenditures
  • Contracts/Intergovernmental Agreements/Grants
  • Information Technology - ERP Review
  • Information Technology - Cybersecurity Assessment
  • Single Audit Monitoring
  • Special Requests
  • Travel



Accounting Reviews
  • Adult Probation
  • Arrowhead Justice Court
  • Country Meadows Justice Court
  • East Mesa Justice Court
  • Hassayampa Justice Court
  • Ironwood Justice Court and Gila Bend Municipal
  • Manistee Mountain Justice Court
  • North Mesa Justice Court
  • North Valley Justice Court
  • West Mesa Justice Court
Non-Audit Reports
  • Annual Audit Follow-Up
  • Annual Audit Risk Assessment
  • Annual Financial Condition Report
  • Annual Performance Report

Fiscal Year 2015


Agency Audits
  • Human Resources
  • MCSO - Support Services Bureau 2
  • Office of Enterprise Technology
  • Public Fiduciary
  • Treasurer - Investment Services
Countywide Audits
  • Contracts/Intergovernmental Agreements/Grants
  • Customer Satisfaction Survey
  • Single Audit Monitoring
  • Special Requests
Non-Audit Reports
  • Annual Audit Follow-Up
  • Annual Audit Risk Assessment
  • Annual Financial Condition Report
  • Annual Performance Report


Accounting Reviews
  • Desert Ridge Justice Court
  • Dreamy Draw Justice Court
  • Kyrene Justice Court
  • McDowell Mountain Justice Court
  • Moon Valley Justice Court
  • San Marcos Justice Court
  • San Tan Justice Court
  • University Lakes Justice Court
  • Highland Justice Court
  • Clerk of the Superior Court