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Internal Audit
Providing Objective Analysis and Information
Internal Audit provides objective analysis and information to management and those charged with governance to support county government and schools goals benefiting the community.
View the audit process overview (PDF) and the fiscal year 2024 (FY24) audit plan (PDF).
Audit and Finance Committee
The Audit and Finance Committee assists the Board of Supervisors in fulfilling its oversight responsibilities for budgeting, financial reporting, internal control systems and audit processes (internal and external). Included in this committee are focus areas of capital projects, technology and employee benefit strategies.
Auditing Standards and Professional Credentials
Established September 1978, Internal Audit provides an independent function to conduct performance audits, special projects and investigate reports of fraud, waste or abuse. Our quality control system to comply with government auditing standards is evaluated through Triennial Peer Reviews (PDF) by the Association of Local Government Auditors (ALGA). Our latest peer review, completed September 2022, marks 26 consecutive years of program participation. Internal Audit reports directly to the county administrator in all county matters and the school superintendent for all school matters, and to the governing body through the Audit and Finance Committees.
Professional credentials held by staff includes: certified public accountant (CPA), certified internal auditor (CIA), certified information systems auditor (CISA), chartered global management accountant (CGMA) and certified fraud examiner (CFE) with participation in various professional organizations including:
- American Institute of Certified Public Accountants (AICPA)
- Association of Certified Fraud Examiners (ACFE)
- Association of Local Government Auditors (ALGA)
- Institute of Internal Auditors (IIA)
- ISACA
- Virginia Local Government Auditors Association (VLGAA)
Internal Audit Policies
- Will my name be protected if I choose to provide it?
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The information provided will be kept confidential and privileged; however, your identity may have to be disclosed in the case of a law enforcement request or by order of subpoena. You may remain anonymous if you wish. Please note that sending personal information by fax or email is not a confidential or secure means of transmission.
- As a county or school employee, what about retaliation if I file this report?
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It is a violation of the fraud policy for any individual to be discriminated against for reporting fraud, waste and abuse or for cooperating, giving testimony, or participating in an audit investigation, proceeding, or hearing. False or vindictive allegations are also violations of the fraud policy and should not be made.
- Are all complaints investigated?
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The Internal Audit Department takes all legitimate reports of fraud, waste and abuse seriously and will make every effort to properly investigate issues. You can assist us in our investigation by providing as much documentation or data as possible.
- How can I report fraud, waste and abuse?
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The ability to respond to your report depends on the accuracy and completeness of the information you provide. The best and easiest way to report your concerns is to call the hotline at 804-318-8000 during business hours. Staff will confidentially document your concern for you and make sure all the important details are included; however, there may be rare occasions when staff is unavailable and voicemail is activated. You may use the voicemail to state your allegation or call back and speak with an operator at a later time.