The Internal Audit Department consists of one director and three full-time auditors. Staff members have an average of 20 years’ experience in auditing and accounting in the public and private sectors. Experience includes banking, manufacturing, healthcare and local government auditing and accounting. Staff members have Bachelor’s Degrees in Accounting, Business, Finance and Political Science; Master’s Degrees in Business Administration and Public Administration; and a PhD in Public Administration. Professional certifications of staff members include Certified Public Accountant (CPA), Certified Internal Auditor (CIA) and Certified Internal Control Specialist (CICS).

The experience of the staff enables the accomplishment of a wide variety of tasks. Services offered include operational/performance audits, administrative reviews, fraud investigations, compliance audits and consultative services.

• Evaluates compliance with State & Federal regulations
  
• Evaluates compliance with Guilford County policies & procedures
  
• Evaluates the efficiency and effectiveness of operations
  
• Documents and tests internal controls
  
• Maintains the Fraud, Waste & Abuse Hotline
  
• Conducts fraud investigations
  
• Identifies revenue enhancement opportunities
  
• Identifies areas for cost avoidance
  
• Identifies process improvements
  
• Ensures asset & expenditure accountability
  
• Advises on Performance Measurement
  
• Assists with the annual external financial audit and compliance audit (Single Audit)
  

The department focuses on internal control.

• Strategic – Does the department have a Strategic Plan that outlines business objectives?

Are the employees aware of the goals and objectives and how their jobs fit into the Plan?

Does the department measure and monitor performance targets?

• Operational – Does the department monitor the costs and productivity of operations?

Does the department monitor for duplication, streamlining, efficiencies and avoidance of unnecessary costs?

• Compliance – Does the department monitor to ensure compliance with

Federal and State Regulations?

Guilford County Policies and Procedures?

Federal and State Grant Requirements?

• Financial – Are departments accountable for financial resources and county assets?

Do departments ensure data integrity of financial information?

Each year, Guilford County Internal Audit publishes a Service Efforts and Accomplishments Report (SEA). The report is provided to the Board of County Commissioners, management and citizens as an independent, objective assessment of past performance in an effort to strengthen public accountability, improve government efficiency and effectiveness, and guide future decision making. In these reports, you will find:

• Spending Levels – obtained from budgetary and financial documents prepared by the County Budget and Finance Offices.
  

• Performance Measurements and Accomplishments – acquired from county departments and other governmental and nonprofit agencies. These measures may represent resources (inputs), production (outputs) or results (outcomes). Special accomplishments are also included that show significant effort on the part of departments.
  

• Comparisons to other North Carolina Counties – obtained from federal, state, and non-profit sources that track and report comparative data.
  

Abridged reports provide similar information. Please select from the links on the right to view and download the reports