Purpose

The Audit Committee will: 

• Approve Internal Audit’s charter.
• Approve the risk based internal audit plan.
• Approve Internal Audit’s budget and resource plan as a part of the County’s total budget and resource plan.
• Receive communications from the Director on Internal Audit’s performance relative to its audit plan and other matters.
• Make appropriate inquiries of management and the Director to determine whether there is inappropriate scope or resource limitations.
• The Director will communicate and interact directly with the Audit Committee Chair, including closed sessions and between Board meetings as appropriate.