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Article XI - Internal Auditing

§ 11.01 County Audit Committee

The County Audit Committee shall provide internal auditing to assist the County Executive, Fiscal Officer, the Council, and other county officers and departments, institutions, boards, commissions, authorities, organizations, and agencies of the County government funded in whole or in part by County funds in providing taxpayers of the County with efficient and effective services. The County Audit Committee shall consist of the Fiscal Officer, who shall serve as chair of the committee, the County Executive, the President of Council and two residents of the County appointed by the County Executive and confirmed by Council. The County Audit Committee shall meet at least quarterly and shall oversee internal and external audits.

§ 11.02 Department of Internal Auditing

There shall be a Department of Internal Auditing, which shall serve under the direction of, and perform such functions on behalf of, the County Audit Committee as the Committee shall prescribe.

§ 11.03 Director of Internal Auditing: Appointment, Duties and Qualifications

The Director of Internal Auditing shall be the head of the Department of Internal Auditing. The Director of Internal Auditing shall be a Certified Internal Auditor or member of the Institute of Internal Auditors or a similar successor organization and shall be subject to, and follow at all times, the Code of Ethics for Certified Internal Auditors or a similarly recognized code of ethics established by the Institute of Internal Auditors or a similar successor organization. The County Audit Committee shall recommend to the Council one or more candidates for appointment as the Director of Internal Auditing. The Council shall make the appointment, which shall be for a term of four years, or ending with the end of the term of office of the then County Executive, whichever comes first. The Director of Internal Auditing may be dismissed by the Council for cause, following a hearing at which the Director of Internal Auditing shall have had the opportunity to be represented by counsel and to present his or her case for retention in office. The Director of Internal Auditing shall interview and make recommendations for the hiring of staff for the Department of Internal Auditing to the County Audit Committee, which shall approve or reject such recommendations.

§ 11.04 Authority of Department of Internal Auditing

The Department of Internal Auditing shall:
  1. Prepare its annual budget and the work program for the Department of Internal Auditing;
  2. Develop a schedule of department audit fees, which shall be billed to each department as it is audited;
  3. Guide the internal audit process through employment of:
    1. Government Auditing Standards, United States General Accounting Office developed by the Comptroller General of the United States; and
    2. Professional Standards of the Institute of Internal Auditors, American Institute of Certified Public Accountants, generally accepted auditing standards or generally accepted successor to such standards;
  4. Prepare a preliminary financial and performance auditing report for the department being audited; and
  5. Perform any other duties or responsibilities prescribed by the County Audit Committee.