The primary function of the County Auditor as an Internal Auditor is to assist all members of the County Council, the County Executive and County Directors and Elected Officials in the effective discharge of their responsibilities by providing them with independent analyses, appraisals, recommendations, and pertinent comments concerning policies, practices, procedures, controls, security of assets and quality and efficiency of performance in County Government.

In fulfilling this function, the County Auditor's Office will:

• Review and appraise the soundness, adequacy and application of accounting, financial, security and operating controls of all areas of the County and promote effective control at reasonable cost;
• Ascertain the extent of compliance with established policies, practices and procedures and promote improvements where possible;
• Ascertain the extent to which assets are accounted for and protected from loss;
• Ascertain the reliability of management data developed with the County;
• Appraise the quality of performance; and
• Appraise the efficiency and effectiveness of operations and recommend improvements where appropriate.