The Auditor's Office Audit Division, headed by the Chief Assistant County Auditor, is responsible for the planning, execution, and reporting for audit engagements. The Audit Division conforms with the International Standards for the Professional Practice of Internal Auditing. In the 2021 External Quality Assessment, the assessor stated that Harris County's internal audit activity generally conforms with the Standards and the Institute of Internal Audit Code of Ethics. This level of conformance is the top rating.
This Division provides internal audit services to Harris County as authorized by State statutes. Audits are also performed at the Harris County Flood Control District, which is governed by Commissioners Court, and limited auditing at Community Supervision and Corrections and the Juvenile Probation Board, entities whose financial records are maintained by the Auditor's Office.
In addition, the Audit Division provides audit services to the Harris Health Board of Trustees. This responsibility was established in 1985, when the Harris County Commissioners Court and the Harris County Hospital District Board of Managers voted to reassign this function to the County Auditor's Office with the Harris Health System (HHS) reimbursing the Auditor's Office for the cost of providing this service. The Chief Assistant County Audit reports to the HHS Board of Trustees and presents an annual audit plan to the Board for approval. Internal auditors with prior health care audit experience are dedicated to HHS.
The Audit Division provides independent assurance and consulting services. Assurance services provide stakeholders independent insight into financial accountability, the safeguarding of assets, and facilitates compliance with applicable policies, laws, regulations, and agreements. Consulting services include identifying internal process improvements, process design evaluation, and other special projects where objective and independent insight may be valuable. The Audit Division team utilizes a systematic, disciplined approach to add value and improve operations through completion of an annual audit plan. In addition, the Audit Division performs agreed upon additional reviews requested by management.
The County Auditor established a confidential hotline and website (www.harriscounty.ethicspoint.com) on January 1, 2020, that allows employees, vendors, grant applicants, and the general public to anonymously report allegations of fraud, waste and abuse of County funds, resources, and projects in English, Spanish, Mandarin, and Vietnamese. All allegations are reviewed through a partnership between the County Auditor's Office Internal Audit Division (Internal Audit) and County Attorney's Office.
Click here to see an Organizational Chart of the Audit Division
To request auditing services, a County department or Harris Health System pavilion may contact the Audit Division at AuditDivision@audit.hctx.net.
The Audit Division is comprised of the following teams:
Assurance and Advisory Services
The Assurance and Advisory Services Department provides independent assurance and consulting services to Harris County. Assurance services provide stakeholders independent insight into financial accountability, the safeguarding of assets, and facilitates compliance with applicable policies, laws, regulations, and agreements. Advisory services include identifying internal process improvements, process design evaluation, and other special projects where objective and independent insight may be valuable.
Performs quarterly and other reoccurring audits as required by government statutes. Compliance Audit verifies that County departments complete their collection reporting requirements and tests the accuracy and completeness of the monthly collection reports submitted to Commissioners Court. Also, Compliance Audit maintains the County's fraud, waste and abuse hotline.
Harris Health Systems Audit
The Harris Health System (HHS) auditors provide assurance and consulting services that are designed to add value and support HHS strategic objectives.
Data Analytics and Technology Audit
Data Analytics and Technology Audit consists of the Audit Data Analytics and Technology Audit teams. Audit Data Analytics performs data analytics, develops visualizations, and executes continuous audit routines. Technology Audit provides assurance concerning the data integrity, availability, and confidentiality of Harris County systems.