Internal Audit Department - Orange County, （内部审计部门奥兰治县,）.PDF

Exhibit C, Board Date: 10/19/10, Page 1 of 22 O C B o a r d o f S u p e r v i s o r s 1st District 2nd District 3rd District 4th District 5th District Janet Nguyen, Chair John M.W. Moorlach Bill Campbell, Vice Chair Shawn Nelson Patricia C. Bates Internal Audit Department O R A N G E C O U N T Y AUDIT HIGHLIGHT September 8, 2010 OC Internal Audit Department’s Balanced Scorecard Report No. 1007-1 WHAT WE FOUND? We are pleased to report that for the fiscal year 2009/2010 we achieved all 14 of our Key Performance Indicators (KPI) as noted in our Balanced Scorecard, and met or exceeded all 17 of the Association of Local Government Auditors (ALGA) Best Practice benchmarks as confirmed by the County of San Diego, Office of Audits Advisory Services (see Page 15 of the report). BACKGROUND INFORMATION (SEE COMPLETE AUDIT REPORT FOR DETAIL) We measure these 14 Key Performance Indicators (KPI) in order to continuously improve our strategic performance and results for the Board of Supervisors and the County. We have adopted the four perspectives of a Balanced Scorecard as our departmental framework for performance measurement. We have a wide range of highly specialized accounting and auditing skills and professional certifications to ensure we possess the necessary technical expertise to conduct all financial or control audits for the County’s 22