Audit

Roy Given, Department of Finance

The primary objective of the Internal Audit Unit is to assist members of County management in the effective discharge of their responsibilities. The Internal Audit unit furnishes analyses, recommendations, guidance, and information concerning the activities reviewed and evaluate management’s ability to achieve the standards of control established by the County. The Internal Audit Unit reviews standards and makes recommendations. Our role is to assess departmental risk management activities and recommend better business processes and controls.

Internal Audit unit responsibilities include:

  • Monitoring County’s activities on a continuous and risk-focused basis to identify changes in the county risk profile.
  • Providing timely reports to management on the results of our risk evaluations and monitoring activities.
  • Providing the Audit Advisory board with periodic reports on the results of evaluations and other activities.
  • Serving as secondary contact with regulatory agencies.
  • Monitoring the resolution of risk issues raised in reports issued and report the status of such issues on a periodic basis to management and the Audit Advisory Board.
  • Participating in periodic meetings with the Audit Advisory Board and other agency committees.
  • Participating in periodic meetings to assist with financial system implementation projects.
  • Coordinating our activities with those of external auditors and other contracted advisors to avoid duplication of effort while also benefiting from the differences in scope and approach.
  • Ensuring the ongoing professional development of our staff.

Internal Audit does not manage risk within departments; nor do we mandate or implement departmental standards or benchmarks of performance, internal controls processes, or other business requirements. The Internal Audit unit does not sign-off on projects, policies or procedures as an "approver."

Access to People and Records

The Internal Audit charter as approved by the Audit Advisory Board and the Board of Supervisors, grants access to any and all books, records and files that are, in their judgment, necessary in the conduct of their audits. The charter also grants the ability to communicate with any staff member of the County and to examine any activity or agency of the county, whenever relevant to the performance of their projects.

Financial Audit Advisory Committee

The Financial Audit Advisory Committee (FAAC) is an advisory commission to the Board of Supervisors and whose purpose is to review the annual independent audit of the County’s financial records and to encourage business practices in the County that are consistent with generally accepted accounting principles.

Membership of the FAAC is composed of nine members appointed by the Board of Supervisors representing the following categories:

  • Board of Supervisors (2 members)
  • County staff (2 members)
  • County residents at-large (2 members)
  • Schools (1 member)
  • Cities and towns (1 member)
  • Special districts (1 member)

With the exception of the appointment of Board members, each appointment shall be directly made by the Board of Supervisors through its standard application, interview, and selection process. Each member of the FAAC serves a three year term.

All members serve without compensation.

To learn more, please visit the FAAC website.

Audit Advisory Board

The purpose of the Marin County Audit Advisory Board is to assist the Director of Finance in maintaining a high level of public accountability in County government. Public accountability includes the following elements:
  • Effective and efficient operations
  • Compliance with laws and regulations
  • Reliable financial reporting
The Audit Advisory Board is comprised of up to four members, appointed by the Director of Finance:
  • Board of Supervisors: two members
  • County Administrator or his/her designee
  • Director of Finance
  • Assistant Director of Finance
The Director of Finance chairs the Audit Advisory Board.