Office of Audits and Advisory Services

Chief of Audits: Kenneth J. Mory

Office Of Audits & Advisory Services Charter

Audit Services - financial and performance audits; provide management with findings and recommendations that focus on mitigating risk, safeguarding County assets, and continuous improvement towards achievement of strategic and operational goals. These reports and their supporting documentation are in compliance with the established professional standards of the Institute of Internal Auditors (IIA) and Government Auditing Standards.

Audit Alerts – provide timely identification of potential risk areas that may prevent the achievement of County objectives. The Alert functions as a rapid threading tool for disseminating key information, recommendations and procedures identified in an audit of one entity that may apply to other entities performing the same or similar functions. Those “at risk” entities can then complete a self-assessment and, if applicable, quickly self-correct any deficiencies.

Special Advisory Services - utilized for time critical engagements including assessments, investigations, limited reviews or evaluations as requested by operating management. WhiIe not always in full compliance with rigorous audit reporting standards, these services allow for critical information to be provided in a quick, flexible manner and can be focused on singular issues.

Management Advisory Services – provide information on comprehensive organizational assessments, investigations or evaluations and implementation solutions at the request of County management. Specifically, these services can be used to assist management in implementing audit recommendations. Generally the OAAS will provide these services when it has the skill sets or specialized knowledge required to add value, or it will source other County or external resources to assist the advisory team. For example, the OMS resources will often be part of a larger team.

HHSA Fiscal/Special Review - OMS also has an operational working agreement between it and the Fiscal/Special Review section of HHSA's Agency Contract Support. This group conducts compliance audits on HHSA’s external service contracts. Included in these services are monitoring of standard contract provisions, fiscal reviews and special reviews. These reports and their supporting documentation are also in compliance with the established professional standards.

Training Services - OAAS also offers courses in Internal Control for County departments and entities. To assist managers in understanding what constitutes management controls, the relationship between those controls and the General Management System and the Strategic Vision of the County.

DISCLAIMER: The following information is provided to you as a matter of convenience and speaks as of the end of the last period to which they relate. There may have been changes in the financial condition or affairs of the County of San Diego since then, the County of San Diego has not undertaken to update the financial statements, or such other documents.