Services Departments Government

Internal Audit versus External Audit Charter

Internal Auditor External Auditor - Financial and Federal Compliance Audits
Internal Audit conducts audits to help protect the public's interest and improve the performance, accountability, and transparency of Clackamas County government.

Internal Audit performs four types of engagements:

  • assurance services
  • consulting services
  • investigative engagements
  • follow-up audits
Internal Audit can utilize external audit firms to help perform the internal audit function.
Statute requires the county to issue a comprehensive annual financial report. This report must be audited by an independent firm of certified public accountants. In addition to meeting state statute requirements, the audit is also designed to meet federal requirements (Circular A-133).
The Internal Auditor reports administratively to the Clackamas County Treasurer (day-to-day operations) and functionally to the Internal Audit Oversight Committee (~quarterly meetings). Reports administratively to Clackamas County Assistant Finance Director (Christa Bosserman-Wolfe) and functionally to External Audit Committee.
Reports Reports
Governed by Internal Audit Charter Governed by External Audit Committee bylaws
Members of Internal Audit Oversight Committee:
  • County Commissioner who is also on the External Audit Committee
  • County Administrator
  • County Treasurer
  • County Counsel
Members of External Audit Committee:
  • County Commissioners (2)
  • Department Directors (2)
  • Public members (2)
  • County Counsel

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Public Services Building

Internal Audit

Phone number 503-742-5983
Fax: 503-742-5996
Email bnava@clackamas.us
Address 2051 Kaen Road #430
Oregon City, OR 97045
map
Hours Monday to Thursday
7:30 a.m. to 4:30 p.m.