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Audit committee to pilot $2,500 contracted executive risk assessment to preserve auditor independence
Summary
The Davis County Audit Committee agreed to pilot a contracted executive risk assessment to evaluate internal-audit priorities and preserve independence; the proposed $2,500 engagement would be paid from salary savings and is expected to include multiple interviews and a prioritized audit roadmap.
The Davis County Audit Committee on May 19 agreed to test a contracted executive-level risk assessment as a way to separate management remediation from independent verification.
Scott Ford, Davis County controller, said the county faces a conflict when management staff who implement fixes also perform internal-audit work. "You're not supposed to audit your own work," Ford said, arguing the county should bring an independent contractor in for targeted review work. He proposed hiring a consultant to perform an executive annual risk assessment for $2,500, paid from the salary savings of an unfilled internal-audit position.
Ford identified an initial consultant contact and said the work would likely include 6–10 interviews and produce "a prioritized internal audit roadmap for the next year." Ford described the pilot as a way to "get our feet wet" before committing to a longer contract or hiring a permanent in-house auditor.
Public member Heidi Hordekkers said the approach "sounds great" and asked about time commitment; Ford estimated the engagement would involve roughly 10–30 hours of work spread across interviews and analysis and noted the consultant had volunteered up to 10 hours a month for internal-audit purposes.
The committee did not formalize a long-term contract at the meeting; members said they supported piloting the contracted model and asked staff to proceed within procurement limits and report back with findings and a recommendation to the commissioners.
