Auditing

Exhibit C, Board Date: 10/19/10, Page 1 of 22

1st District

O C

B o a r d

2nd District John M.W. Moorlach

o f

3rd District

S u p e r v i s o r s

4th District Shawn Nelson

5th District Patricia C. Bates

Janet Nguyen, Chair

Bill Campbell, Vice Chair

Internal Audit Department

O R A N G E C O U N T Y

AUDIT HIGHLIGHT

September 8, 2010

OC Internal Audit Department’s Balanced Scorecard

Report No. 1007-1

WHAT WE FOUND?

We are pleased to report that for the fiscal year 2009/2010 we achieved all 14 of our Key Performance Indicators (KPI) as noted in our Balanced Scorecard, and met or exceeded all 17 of the Association of Local Government Auditors (ALGA) Best Practice benchmarks as confirmed by the County of San Diego, Office of Audits & Advisory Services (see Page 15 of the report).

BACKGROUND & INFORMATION (SEE COMPLETE AUDIT REPORT FOR DETAIL)

We measure these 14 Key Performance Indicators (KPI) in order to continuously improve our strategic performance and results for the Board of Supervisors and the County. We have adopted the four perspectives of a Balanced Scorecard as our departmental framework for performance measurement. We have a wide range of highly specialized accounting and auditing skills and professional certifications to ensure we possess the necessary technical expertise to conduct all financial or control audits for the County’s 22 different businesses/departments. The Balanced Scorecard approach helps highlight our efforts in a way that is easy for the public to understand and helps us balance our long and short term goals.

To access and view audit reports or obtain additional information about the OC Internal Audit Department visit our website: www.ocgov.com/audit

3rd District - Bill Campbell, Vice-Chair 4th District – Shawn Nelson 5th District - Patricia C. Bates

Exhibit C, Board Date: 10/19/10, Page 2 of 22

OC INTERNAL AUDIT DEPARTMENT’S

Internal Audit Department

BALANCED SCORECARD...