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The Office of County Internal Audit provides independent assurance, advisory, and investigative services to help protect the public’s interests and support an accountable, transparent, and high-performing Clackamas County government.
The mission of the Office of County Internal Audit is to enhance and protect the county’s value by delivering objective, risk-based assurance, advice, and insight. Internal Audit helps county leaders make informed decisions and improves how the county manages risk, governance, and internal controls.
The office operates under County Code Chapter 2.15. The County Internal Auditor, also known as the Chief Audit Executive, reports functionally to the Internal Audit Oversight Committee and administratively to the Clackamas County Treasurer.
What We Do
The Office of County Internal Audit supports county operations and public trust by:
- Providing assurance services focused on areas of higher risk
- Offering advisory services to support continuous improvement
- Investigating concerns and managing the county’s Good Government Hotline (fraud, waste, and abuse reporting)
- Promoting accountability, integrity, and responsible use of public resources
- Sharing clear, transparent results with county leadership and the public
Audit Reports
Each year, audit projects are selected based on risk and potential impact, while making the best use of the Office of County Internal Audit resources. Audit results and recommendations are shared through written reports.
- August 2025 – Asset Management: Implementing an asset management policy will improve transparency and accountability
- May 2025 – Clackamas County Circuit Courthouse: One project. Two phases.
- March 2025 – Financial Condition: Assessment of Clackamas County's financial health and fiscal sustainability
- August 2024 – Status Update: Elections Ballot Security: Updated Processes for Ballot Security
- September 2023 – FY23-24 Budget Committee Advisory Motion: Assessment of root causes and recommended next steps (Management Letter)
- August 2023 – Civil Rights: Title VI Public Notification and Complaint Management (Management Letter)
- June 2023 – Financial Condition: Assessment of Clackamas County's financial health and fiscal sustainability
- May 2023 – Information Security Program: Prioritizing cybersecurity resources and mitigation strategies is vital to ensuring the county's continued ability to serve
- March 2023 – Emergency Rental Assistance Program: Ensuring Program Compliance with the Eligibility Criteria
- June 2022 – North Clackamas Parks and Recreation District: Governance Review (Management Letter)
- May 2022 – Contract Administration: Leveraging Current Tools to Enhance Contract Administration
- September 2021 – Elections Ballot Security: Observers welcome – Chain of custody enhancements will further support a transparent ballot processing environment
- June 2021 – Clackamas County Sheriff’s Office Financial Condition Analysis: Expenditures outpacing revenues as personal services costs increase
- April 2021 – Affordable Housing Bond: Program governance and project selection – Early projects align with Local Implementation Strategy; Offer opportunity for expanded performance metrics and reporting
- July 2020 – CARES Act Funding Readiness: Increased department coordination needed to leverage available funding and optimize service delivery
- May 2020 – Financial Condition: Increasing internal service costs and aging assets may challenge County in uncertain, post-COVID-19 economic future
- September 2018 – Human Resources Complaint Review: Training, Written Policies and Procedures
- February 2018 – Financial Condition: Sound financial and debt practices; through aging assets challenge long-term financial health
- November 2017 – Clackamas County Tourism and Cultural Affairs: Procurement, Contracting and Internal Revenue Code
- May 2017 – Transportation Construction: Change Orders, Checklists, Comment Logs, and Legal Compliance
- September 2016 – Procurement Cards: Training, Technology, Monitoring and Rebates
- June 2016 – Justice Court: Cash Handling, Collections and Traffic Diversion
- March 2016 – Risk Management: Insurance rate calculations and monitoring
All reports before May 2025 are available upon request.
Professional Standards
The Office of County Internal Audit governs itself by adherence to The Institute of Internal Auditors’ Global Internal Audit Standards. Audit functions are independently evaluated to assess conformance with professional standards. The Office received the highest rating of “Generally Conforms” in its most recent peer review.
- April 2025 – Office of County Internal Audit External Quality Assessment: For the period of Jan. 2024 to Dec. 2024