The Internal Audit Division reports to the Interagency Internal Audit Authority (IIAA), an independent agency established by the Board of County Commissioners (BoCC) by Resolution No. 78-8. The IIAA's mission as noted in the resolution is to operate an internal audit staff that independently provides the County Council, Board of Education (BOE), and Frederick Community College (FCC) Board of Trustees a constant review and appraisal of their many operations to identify and solve problems for the betterment of operations and the general public. Specifically, it conducts performance audits in accordance with Government Auditing Standards issued by the Comptroller General of the United States which focuses on improving program effectiveness and economy / efficiency, strengthening internal controls, and identifying opportunities to reduce costs.
The IIAA is a 7-member board comprised of 1 representative each from the County Council, BOE, and FCC Board of Trustees and 4 members from the public with expertise in accounting, auditing, and internal control. The IIAA Chair is Mr. Steven C. Darr and the Vice-Chair is Mr. Shaun M. Jones. The IIAA is responsible for the employment and discharge of qualified personnel within limitations of the budget approved by the County Council and reviews and approves the Division's budget, audit plans, and final reports.