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About Internal Audit

Mission Statement

The mission of the Internal Audit Department is to enhance and protect Cobb County’s (the County) value by providing risk-based and objective assurance, advice, and insight.  Our independent, objective assurance and consulting services are designed to add value and improve the County’s operations. Our department also helps the County accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.

Professional Standards

The Internal Audit Department performs its audit work in accordance with the International Standards for the Professional Practice of Internal Auditing and the Code of Ethics of the Institute of Internal Auditors.

Peer Review

In conformance with the International Standards for the Professional Practice of Internal Auditing, an external quality assessment of our internal activity must be prepared at least once every five years by a qualified external assessor or assessment team. Click on the link below for the inaugural peer review. 

2015 Peer Review

2022 Peer Review

Who Are We?

Through the years we have been confused with other departments and our role in County operations is still often misunderstood.

  • We are not the IRS.
    • We do not audit tax returns or assess taxes against anyone.
  • We are not part of Budget or Finance.
    • We are an independent department that reports administratively to the County Manager and functionally to the County Manager and Audit Committee. In addition, our annual activities are communicated to the Board of Commissioners.
  • We are not Internal Affairs.
    • They regulate professional conduct and standards for departments within the Public Safety Agency.
  • We do not audit employees.
    • We audit departmental programs and operations and other aspects of the County as a component of management.
  • We do not develop policies or procedures.
    • We also offer guidance and best practices to assist departments in the development of policies and procedures.

We are ...

  • An Independent Organization
    • Our charter establishes a degree of independence where we objectively assess County operations free from organizational influence.
  • Business Counselors/Consultants
    • We perform analyses and provide objective assessments of County functions and suggest ways for reducing costs and/or enhancing revenues.
    • We also serve on committees and provide input to assist County management in meeting their objectives.
  • Coaches
    • We work as facilitators to mediate process changes between functions.
  • Control/Compliance Experts
    • We objectively assess system controls and provide assurance of internal and external compliance with laws, regulations, policies and procedures. We also monitor risks and ensure that controls in place are adequate to mitigate those risks.
  • Problem Solving Partners
    • We partner with management officials to address problems with ineffective and/or inefficient processes and procedures.
  • Professionals
    • We adhere to an established set of standards that ensure we conduct ourselves ethically and in accordance with established best practices for our profession. We adhere to a standard of professional development and are members of key professional associations.