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Mission
Through oversight of the Office of County Internal Audit (Office) activities, strengthen Clackamas County’s ability to serve and enrich our community by promoting independent, risk-based and objective assurance, advice, and insight.
Vision
By safeguarding its independence, the Office’s assurance, advisory and investigative services:
- enhance the confidence of Clackamas County residents, employees, and departments that the public’s interests are protected
- encourage engagement with an accountable, high performing and transparent local government.
Purpose
The Clackamas County Internal Audit Oversight Committee (Oversight Committee) ensures the Office of County Internal Audit’s independence and ability to assess:
- Efficient and effective use of public resources
- Financial and operational reporting
- Information and asset security
- Compliance with laws, regulations, policies and ethics
The Oversight Committee ensures the Office is independent and acts to promote its integrity and effectiveness. Independence is freedom from conditions that impair the Office’s ability to carry out its responsibilities in an unbiased manner.
The Oversight Committee supports the Office in its efforts to bring a systematic, disciplined approach to evaluating and improving the county’s governance, risk management, and control processes.
Authority
The Oversight Committee is established in County Code Chapter 2.15: County Internal Auditor.
Composition
The Oversight Committee is comprised of five members - the Board of County Commissioners Chair, a commissioner selected by the Board of County Commissioners, and three members of the community appointed by the Internal Audit Administrator from a list of nominees submitted by the County Internal Auditor. The Oversight Committee membership represents a base of expertise in some or all the following areas: local government, finance, risk, information security, equity and process improvement.
Community members must be Clackamas County residents and avoid conflicts of interest, or the appearance of such conflicts, that would impair independence. Should a conflict arise, members will advise the County Internal Auditor. Community members may serve consecutive two-year terms. The Oversight Committee chair is elected by the Committee from one of the community members.
Meetings and Records
Oversight Committee meetings adhere to Oregon Public Meeting Law. The Oversight Committee determines the frequency of its meetings, meeting at least three times annually. The Oversight Committee may invite guests to provide pertinent information. The Internal Audit Administrator, County Administrator and County Counsel are encouraged to attend and participate in Committee discussions. Meeting agendas and materials are provided in advance. Minutes are documented. A quorum is required for all Oversight Committee actions requiring a vote. The quorum consists of three Oversight Committee members.
The Oversight Committee adheres to Oregon Public Records Law. The Office provides staff resources to the Oversight Committee and maintains all Oversight Committee permanent records. Distribution and retention of all Office and Oversight Committee records is administered through the Office. The Oversight Committee safeguards and maintains the security of unpublished information from unauthorized access. All public records requests are administered through the Office.
Responsibilities
The Oversight Committee has the responsibility to:
Office of County Internal Audit
- Review and approve the Office charter.
- Ensure there are no unjustified restrictions or limitations on the County Internal Auditor.
- Ensure the Office is free from interference when determining scope, performing activities and communicating results.
- Assess the adequacy and effectiveness of the Office activities, resources, organizational structure, including compliance with Global Internal Audit Standards.
- Provide input in the appointment or dismissal of the County Internal Auditor prior to county action.
- Review and approve the internal audit risk-based audit plan and all major changes to the plan.
Internal Control and Compliance
- Receive and review significant internal audit and external review communications, reports, and management letters, as well as management responses and follow-up activities.
- Consider the Office’s assessment of the effectiveness of the county’s governance processes.
- Consider the Office’s assessment of the effectiveness of the county’s risk management processes.
- Consider the Office’s assessment of the effectiveness of the county’s control processes, including information security and fraud detection.
- Consider the Office’s assessment of the effectiveness of the county’s system for monitoring law, rule and policy compliance.
- Review reports summarizing investigations of potentially fraudulent activities.
Reporting Responsibilities
- Ensure an open avenue of communication between the Board of County Commissioners, County Administrator, county departments, Office of County Internal Audit, and external auditors.
- Regularly, in coordination with the County Internal Auditor, present to the Board of County Commissioners results of Oversight Committee and County Internal Audit activities.
Other Responsibilities
- Assess the adequacy of the Oversight Committee charter and bylaws at least annually and approve revisions.
- Confirm annually the responsibilities outlined in this charter have been carried out.
County Management Responsibilities
County management is responsible for the county’s governance, risk management, and control processes. The Oversight Committee’s commitment to the review and assessment of these processes does not relieve management of its responsibilities.
Approved this 5th day of August 2026, by Internal Audit Oversight Committee vote.