All audits, reviews and limited examinations (to include all funds and account groups
of the county as well as its component units) shall be coordinated through the audit
committee. This includes, but is not limited to the annual independent audit by certified
public accountants of the accounts of the county and of every county office. (Sec
2.02.B. of the Charter of Knox County, Tennessee).
Should the county auditor receive any information which could give rise to the initiation
of an audit in the professional judgment of the county auditor, the county auditor
has the authority to pursue the issue, and shall immediately obtain approval from
the chairman of the audit committee to commence the audit and inform the chairman
of the county commission of same.
