In accordance with the Yolo County Internal Audit Charter, which the Board of Supervisors has approved, the Internal Audit Manager is required to submit an annual risk-based audit plan for review and approval by the Audit Committee. The risk-based audit plan is developed using both qualitative and quantitative metrics. By drawing on a broad range of information sources, our aim is to present the Audit Committee with a work plan that ensures fairness and maximizes value. The plan
ensures the Division of Internal Audit focuses its resources on areas of the highest audit priority, aligning with the County’s strategic needs. The outcome of this process forms the foundation of the Annual Audit Plan.