The department of internal audit shall be a department of the legislative branch of
the county and the head of the department will be the county auditor. The county auditor
shall be selected by vote of the full commission. The head of the audit function shall
possess a college degree and have appropriate relevant experience. In addition, the
county auditor shall hold an appropriate form of professional certification (e.g.
certified public accountant, certified internal auditor, certified information systems
auditor).
The county human resources department shall advertise the position as widely as possible
and shall select three candidates who best meet the criteria. The audit committee
shall interview the selected candidates and make a recommendation to the commission.
The county commission may solicit requests for qualifications from external auditing
professionals to perform those internal auditing functions ascribed herein to the
department of internal audit. In the event the county engages an external auditor
to perform those internal auditing functions ascribed herein to the department of
internal audit, the county's contract with said external auditor shall set forth the
guidelines in which said external auditor shall operate and be supervised.
