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Davis County audit committee to pilot contracted auditor, weigh staffing options
Summary
The Davis County Audit Committee agreed to test a two-step approach to rebuild its internal audit function: hire a staff auditor and trial a contracted expert (10 volunteer hours/month offered) before moving to a formal procurement. The decision follows the internal auditor's resignation and discussion of cost, independence and audit scope.
Scott Park, Davis County controller, told the Audit Committee on Feb. 2 that the county is down an internal auditor and must decide what the internal audit function should look like going forward. Park presented four staffing models — contracting an external audit executive to perform audits, contracting an executive to oversee an in-house staff auditor, hiring the executive part time, or contracting hotline services — and asked the committee for feedback.
Park said his goal is an internal audit function that departments see as valuable and that helps fix problems, not just produce long, technical reports. He said large, deep-dive audits typically…
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