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Internal Audit versus External Audit

Internal Auditor External Auditor
Financial and Federal Compliance Audits
Internal Auditor External Auditor
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 Deputy Finance Director (Haley Fish) and functionally to External Audit Committee.

Internal Audit reports External Audit 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


2051 Kaen Road #460 Oregon City, OR 97045

Office Hours:

⚠ Due to COVID-19, our offices are closed to the public. At this time the closure is expected to continue through June 22. Our employees are available and working to meet your needs remotely.

Monday to Thursday
7:30 a.m. to 4:30 p.m.