The Office of Internal Audit provides independent, objective assurances about the achievement of the County’s operational, financial, and compliance objectives. The office also provides advisory services that are designed to add value and assist management with improving Gwinnett County operations. The office delivers its services through a structured and disciplined evaluation of the effectiveness of the County’s risk management, control, and governance processes to accomplish its mission.
According to the Gwinnett County Internal Audit Charter, the Office of Internal Audit shall have the authority to conduct financial, compliance, operational, performance, and information system audits of all departments, offices, activities, and programs under the control of Gwinnett County. In performing their functions, however, the Office of Internal Audit shall have no authority over or direct responsibility for any of the activities reviewed. The Office of Internal Audit shall not develop or install procedures, prepare records, make management decisions, or engage in any activity that could compromise independence.
The Office of Internal Audit evaluates the completeness and effectiveness of internal controls and processes designed to mitigate risks that could impact County objectives. Internal Auditors conduct audits as well as advisory services and also track remediation of recommendations. Audits and advisory services may cover County operations, controls, IT security, and risk management.