Audits objectives vary significantly from one business area to the next, and from one audit to the next, depending on the needs of the client (county commissioner, senior executive, department) or risks or impacts to the County as determined by the Audit Department.  In general, audit objectives are designed to evaluate whether internal controls (also called management controls) are achieving desirable results.  Internal controls should be designed to provide reasonable assurance that an organization is achieving desirable results in the following areas:

• Effectiveness and efficiency of operations including the use of organizational resources.
  
  
• Reliability of financial and other management reporting for internal or external use.
  
  
• Compliance with applicable laws and regulations.
  
  
• Safeguarding of organizational resources.