The Internal Audit Oversight Committee (IAOC) ensures the Office of County Internal Audit is independent and promotes the effectiveness and integrity of the office. Through oversight of the Office of County Internal Audit activities, the IAOC seeks to enhance and protect Clackamas County’s organizational value by promoting risk-based and objective assurance, advice, and insight. It is the IAOC’s vision that internal audit assurance and consulting services enhance Clackamas County residents’, employees’, and departments’ confidence that the public’s interests are protected and encourage engagement with an accountable, high performing, and transparent local government.
The purpose of the IAOC is to assist the Clackamas County Board of County Commissioners, County Administrator, and county departments in the oversight of the County’s system of internal controls, efficient and effective use of public resources, financial and operational reporting, information security, and compliance with laws, regulations, policies and ethics.
The IAOC guides the activities of the Office of County Internal Audit and is a forum for all internal audit and external review issues affecting the county, including monitoring and disposition of those issues. The IAOC supports the Office of County Internal Audit in its efforts to bring a systematic, disciplined approach to evaluating and improving the efficacy of governance, risk management, and control processes.
The IAOC is established under the authority provided in County Code Chapter 2.15: County Internal Auditor.
The IAOC is comprised of seven members – the Board of County Commissioners Chair, the Board of County Commissioners Vice-Chair, the County Counsel, the County Administrator, and three members of the community. The membership represents a base of expertise in some of or all the following areas: local government; equity, diversity and inclusion; risk; information security; process improvement; fraud; and finance.
The IAOC determines the frequency of its meetings, meeting at least three times annually. At this time, meetings are scheduled quarterly on the second Wednesday of the month during the months of March, June, September, and December.