This division provides internal auditing services to Harris County as authorized by State statutes. The Auditor's Audit Division, headed by the Chief Assistant County Auditor, is responsible for the planning, execution, and reporting for audit engagements. The Audit Division also performs auditing 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 Hospital District reimbursing the Auditor's Office for the cost of providing this service. For these services, the Audit Division considers the Harris Health Board of Trustees as its client and presents an annual audit plan to the Board for approval. Internal auditor positions have been dedicated to Harris Health and internal auditors with prior health care audit experience are recruited to fill these positions.
The Audit Division provides independent assurance and consulting services. Assurance services provide stakeholders independent insight into financial accountability, minimize exposure to contingent liabilities, safeguard assets, and facilitate 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 Audit Division has adopted the professional standards of the Institute of Internal Auditors, which guides the practice and provides a framework for performing and promoting a broad range of value-added internal audit activity. This framework also serves as the basis of evaluation of the Division's performance through periodic peer reviews.
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 or 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:
Performs engagements relative to elected and appointed County officials, external entities, quasi-governmental organizations, financial processes, and general ledger account balances. Engagements are selected for inclusion in the annual audit plan based upon the perceived level of inherent and control risk posed by the department or entity to the County. In addition, special projects are conducted as requested by management.
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. Compliance Audit maintains the County's fraud, waste and abuse hotline.
Grants and Construction Audit
The Grants and Construction auditors conduct compliance reviews of federal and state grant funds that have been awarded to various County departments. The team also audits County construction projects to determine whether controls are designed effectively to prevent misuse of the County's assets and resources.
Harris Health Systems Audit
The Harris Health System (HHS) Internal Audit team provides independent assurance audit and consulting services to the Harris Health System. Our audit services are designed to add value and improve Harris Health operations through objective, risk-based assurance, advice, and insight to leadership. The HHS team has a dual reporting structure to the Harris County Auditor's Office and the HHS Compliance and Audit Committee.
Information Systems Audit
Information Systems Audit consists of a data analytics team and an information services (IS) audit team. The data analytics team principally uses data analysis to identify outliers and data anomalies that could indicate control weaknesses. This analysis is typically on a more frequent or continual basis. The IS audit team examines Harris County information systems and technology infrastructure to determine whether sufficient controls exist for data integrity, availability, and confidentiality.