Per county code, internal audit is an independent appraisal activity for the review of operations within the county. The objective is to assist management in the effective discharge of their duties, and to promote efficiency and economy consistent with the public interest.
The Audit Services Department conducts performance audits, internal control reviews, and provides other services to county management. Performance audits are objective and systematic reviews of program quality and the results achieved. Internal control reviews include analytical reviews, interviews, observations, and tests with the intent of evaluating the security of county assets and the accuracy/reliability of financial reports.
Audit Services follows generally accepted government auditing standards set by the U.S. Government Accountability Office. An audit oversight committee functions to promote the effectiveness and integrity of the audit process, including recommending internal audit priorities to the county auditor. Requests for audits and special projects may be submitted in writing to the auditor by any elected official, employee, or citizen of Clark County.
Generally accepted government auditing standards require that auditors receive a peer review by other audit professionals on a regular basis under guidance provided by the Association of Local Government Auditors (ALGA). Clark County's Audit Services receives a peer review every three years starting with its first peer review in July 2010. Each report is provided at the appropriate link below.