Internal auditing is an independent and objective assurance and consulting activity that is guided by a philosophy of adding value to improve the operations of the California Department of Social Services (CDSS).
The Internal Audit program (IAP) is established by the Executive Office and the IAP's responsibilities are defined by the Executive Office and the CDSS Audit Committee.
Standards of Audit Practice
The internal audit activity will meet or exceed the Standards for the Professional Practice of Internal Auditing of the Institute of Internal auditors or the Generally Accepted Government Auditing Standards produced by the Government Accountability Office of the United States.
The CDSS Director has granted the IAP the authority to access any documents pertaining to an audit, special investigation or review which may also include state and local agencies receiving CDSS pass through funding.
Internal Audit Program staff report directly to the Chief of Internal Audits. The Chief of Internal Audits reports functionally and administratively to the Chief of the Financial Managemt and Contracts Branch (FMCB). The Chief of FMCB reports directly to the Deputy Director of the Administration Division.
The Chief of Internal Audits also meets directly with CDSS Executive Management and the CDSS Audit Committee on a quarterly basis.
Internal auditors shall not have direct operational responsibility. The Chief and staff of the Internal Audit Program are not authorized to perform any operational duties for the department's other programs or direct the activities of any employee not assigned to an auditing team or otherwise assisting the internal auditor staff.
Under the direction of the Chief, Internal Audits Program has the responsibility to:
- Develop a flexible annual audit plan as determined by the annual risk assessment
- Implement the annual audit plan
- Maintain a professional audit staff with sufficient knowledge, skills, experience, and professional certifications to meet the requirements of this charter
- Provide consulting services to assist management in meeting its objectives
- Assist in the investigation of inappropriate activities within the department and notify management of the results
- Coordination of Audits and Reviews Conducted by External Agencies
- Desk reviews of food bank audits
- Coordination of management decision letters for county single audits
- Facilitation of a department wide risk assessment
- Audits as assigned
- Internal control reviews
- Advisory and consultant services