The Internal Auditor's primary mission is to conduct audits and/or special studies to benefit the citizens of Charles County and the management of Charles County Government. The goal of the audit process is to promote effective and efficient program and financial management, and to ensure integrity in governance. The primary purpose of an audit is to evaluate operations with a view towards opportunities for improvement.

The audit report, which is a combined effort of both the auditor and the administration, is the result of the audit process. Recommendations from the report can be used as a basis for adjusting procedures, policies, or priorities in order to make operations as economical, effective and efficient as possible.

All audits are conducted in accordance with The International Standards for the Professional Practice of Internal Auditing; as applicable, in compliance with Federal, State and local laws and regulations.

1. Determine the adequacy and effectiveness of the system of internal controls in all areas of activity.
   
   
2. Review the reliability and integrity of financial information and the means used to identify measure, classify, and report such information.
   
   
3. Appraise the economy and efficiency, with which resources are employed, identify opportunities to improve operating performance, and recommend solutions to problems where appropriate.
   
   
4. Review operations and plans to ascertain whether results are consistent with established objectives and goals, and whether the operations and plans are being carried out as intended.
   
   
5. Coordinate audit efforts, where appropriate, with those of the external auditors.
   
   
6. Review the planning, design, development, implementation, and operation of relevant computer-based systems to determine whether (a) adequate controls are incorporated in the systems; (b) thorough system testing is performed at appropriate stages; (c) system documentation is complete and accurate; and (d) needs of the users are met.
   
   
7. Conduct periodic audits of computer systems software and make post-installation evaluations of relevant data processing systems to determine whether those systems meet their intended purposes and objectives.
   
   
8. Report to those members of management who should be informed, or who should take corrective action, the results of audit examinations, the audit opinions formed, and the recommendations made.
   
   
9. Evaluate the plans or actions taken to correct reported conditions for satisfactory disposition of audit findings. If corrective action is considered unsatisfactory, hold further discussions to achieve acceptable disposition
   
   
10. Provide adequate follow-up to ensure that proper corrective action is taken and that it is effective.