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Audit Committee to pilot external Executive Risk Assessment; Commissioners approve trial
Summary
Davis County Audit Committee approved a trial external Executive Risk Assessment to preserve auditor independence; the $2,500 contract will be funded from salary savings and is expected to run 20–30 hours with a candidate who previously served in the State Auditor's office.
The Davis County Audit Committee voted May 19 to pilot an external Executive Risk Assessment after members raised concerns about internal-audit independence. Controller Scott Parke recommended contracting the work to avoid situations in which staff would audit their own work, specifically citing his involvement with the Treasurer on a tax audit that would compromise independence.
Scott outlined three risk-assessment models (Annual, Executive, Integrated) and recommended the Executive Risk Assessment be shared with an outside auditor to create a prioritized internal roadmap for the coming year. The candidate under consideration — described to the committee as formerly with the State Auditor's office and as head of internal auditing for the Department of Natural Resources — has offered to donate 10 hours per month. The project is estimated to require 20–30 total hours, including 6–10 interviews. The committee recorded a contract cost of $2,500 for the trial and noted the funding source will be salary savings from the currently unfilled internal-auditor position.
Public members praised the plan: Tracy Probert said collaboration plus outside independence would produce better outcomes, and Heidi Voordeckers welcomed external oversight. All three Commissioners approved moving forward with the trial; the Controller will contact the independent auditor to outline parameters. If the trial yields value, the Controller intends to bring a recommendation to the full Commission to contract the work permanently.
