The County Internal Auditor, the Chief Audit Executive, provides independent assurance, consulting, and investigative services to the public, employees, and departments of Clackamas County so they can feel confident that the public’s interests are protected and can engage with an accountable, high performing, and transparent local government.
Overview of Internal Audit
The mission of the Office of County Internal Audit is to enhance and protect Clackamas County's organizational value by providing risk-based and objective assurance, advice and insight. The County Internal Auditor supports transparent, accountable, and informed decision-making and helps the county serve the public and enrich our community by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of governance, risk management, and control processes.
The Office of County Internal Audit is established under the authority provided in County Code Chapter 2.15: County Internal Auditor.
- Enhance county government service and performance through assurance services focused on areas of high risk.
- Support continuous improvement through consulting services and collaboration with county leadership to strengthen governance, risk management and control processes.
- Promote accountability and deter misuse of county resources through investigative services and management of the county fraud, waste and abuse hotline (EthicsPoint).
- Foster county SPIRIT by incorporating professional standards and county values in all internal audit services.
- Build public trust by engaging county residents and providing transparent communication and informative results.
Annually, audit engagements are selected and designed to address high risk potential, while optimizing Internal Audit resources and impact.
Supporting the county’s focus on building public trust through good government, assurance engagement results are communicated through written reports. These reports are addressed to the Board of County Commissioners and the County Administrator, as well as received by the Internal Audit Oversight Committee. Audit results may include recommendations which draw attention to conditions of potential risk to the county. These risks may be barriers to the county’s ability to achieve its strategic priorities. Enhancing the county’s risk management process, and in compliance with internal auditing professional standards, the Office of County Internal Audit monitors the status of outstanding audit recommendations and the progress management is making toward its intended resolutions.
Affordable Housing Bond: Program governance and project selection – Early projects align with Local Implementation Strategy; Offer opportunity for expanded performance metrics and reporting (Report #2020-09)
Clackamas County Sheriff’s Office Financial Condition Analysis: Expenditures outpacing revenues as personal services costs increase (Report #2021-01)
Elections Ballot Security: Observers welcome – Chain of custody enhancements will further support a transparent ballot processing environment (Report #2021-03)48166
- Procurement Cards: Training, Technology, Monitoring and Rebates (Report #2016-4)
- Justice Court: Cash Handling, Collections and Traffic Diversion (Report #2015-1)
- Risk Management: Insurance rate calculations and monitoring (Report #2015-2)
About the Internal Auditor
Jodi Cochran was appointed as the County Internal Auditor for Clackamas County in 2019. Jodi has over 30 years of accounting, auditing and government financial management experience. She is a certified public accountant and a certified internal auditor. Additionally, she has earned the Chartered Global Management Accountant (CGMA) and Certification in Risk Management Assurance (CRMA) designations. Jodi brings passion and enthusiasm to her role as the Clackamas County Chief Audit Executive and is a strong advocate for the power of communication. She strives to model a growth mindset and develop an environment for transparent learning and performance.
Jodi received her undergraduate degree in accounting from Oregon State University before beginning her career at Coopers & Lybrand as a staff auditor. Jodi has served the State of Oregon in the roles of Oregon Lottery Internal Auditor, Oregon Youth Authority Chief Audit Executive, and Chief Audit Executive Council Chair and Vice Chair. Jodi currently chairs the State of Oregon Department of Administrative Services Audit Committee. As an independent consultant, she has provided services to local cities and special districts, including the City of Lake Oswego and the City of West Linn. Jodi is a member of the Association of Local Government Auditors, American Institute of Certified Public Accountants, Oregon Society of Certified Public Accountants, Institute of Internal Auditors, and the Association of Certified Fraud Examiners.
As a member of the Clackamas community, Jodi is grateful to live and work in a county surrounded by the beauty of Oregon’s Mt Hood Territory. She and her husband enjoy exploring nature and sharing Pacific Northwest adventures with family and friends.