What is internal auditing?
As defined by the Institute of Internal Auditors (IIA), "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes."
Where does the audit function fit in the organization?
The Office of Audits and Evaluations is the internal audit function for Cal EMA and is located within the Executive Office. The Audit Chief reports directly to the Undersecretary of Cal EMA.
What are internal controls?
Internal controls are an organization's methods and procedures that safeguard the organization's assets, promote operational efficiency, check the accuracy and reliability of accounting data, and encourage adherence to prescribed policies and procedures. Effective internal control systems are designed to ensure that resources are used in accordance with laws, regulations and policies and that resources are safeguarded against waste, loss, and misuse.
Are internal auditors responsible for maintaining agency systems of internal control?
No. Management is responsible for maintaining adequate systems of internal control. The Cal EMA internal auditors independently evaluates the adequacy of existing internal control systems by analyzing and testing controls and makes recommendations to improve controls based on their analysis.
Can Cal EMA staff seek advice from the internal auditors regarding internal controls when a review is not being performed?
Yes. While our activities are principally accomplished through formal reviews, you may contact the Office of Audits and Evaluations at any time for consultation on internal control issues.
What if I am contacted by an external auditor?
All external audits should be coordinated through the Cal EMA Audit Chief. If you or your unit is contacted by an external auditor, before sharing any information, direct them to the Chief for the Office of Audits and Evaluations. The Office of Audits and Evaluations is here to assist you during the external audit process.
What should I do if I suspect an activity may involve fraud or dishonesty?
Improper activities by Cal EMA employees may be filed directly at InternalAudits@calema.ca.gov or through the California Whistleblower Hotline.