FY2027 AUDIT PLAN.PDF

Maricopa County — Formal (2026-06-10)

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FISCAL YEAR 2027 AUDIT PLAN 
 
Agency Engagements 
Correctional Health Services - Information Technology General Controls (Carryover) 
Enterprise Technology and Innovation – Identity & Access Management 
Environmental Services & Planning and Development – Permit Center 
Public Fiduciary – Ward Assets Management 
Sheriff’s Office – Administration Division 
Treasurer’s Office – Investment Portfolio 
 
Countywide Engagements 
Artificial Intelligence Security Review 
Cash Handling 
Contracts and Intergovernmental Agreements 
Vehicle Usage 
Single Audit Reporting Compliance – Grant Subrecipients 
Other Requested Engagements 
 
Continuous Monitoring 
Capital Improvement Projects 
Mobile Device Management 
Purchase Cards 
Other Areas as Determined 
 
Accounting Reviews 
Clerk of the Superior Court 
8 Justice Courts  
 
Other Reports 
Audit Plan Report 
Audit Recommendations Outstanding More than One Year 
Internal Audit Department Performance Report