Audit and Accountability Bureau

Advisement

The Audit and Accountability Bureau (AAB) conducts law enforcement performance audits consistent with Generally Accepted Government Auditing Standards. The AAB is authorized to audit any area of the Los Angeles County Sheriff's Department (Department) and maintains organizational independence and objectivity by reporting directly to the Sheriff.

Our mission is to provide objective and thorough audit analyses designed to assess the Department's risk management, internal controls and governing processes. The audit reports also provide recommendations for improvement to current Department policies, procedures, and practices.

Personnel assigned to the AAB consist of civilian and sworn auditors, who are required to complete the California Commission on Peace Officer Standards and Training's Basic Law Enforcement Performance Auditing Course. Auditors may also maintain additional audit related certifications such as: Certified Public Accountant, Certified Fraud Examiner, Certification in Risk Management Assurance, and Certified Law Enforcement Auditor.

Sheriff Jim McDonnell is committed to sharing audit results with the Los Angeles County Board of Supervisors, the Office of Inspector General, Department personnel, and the public we serve. Law enforcement performance audits are conducted to ensure policies and procedures are relevant and viable. Internal auditing often reveals deficiencies; however, collaboration with those audited will lead to continuous improvement, efficiency, and excellence, while enhancing public trust and confidence.

 

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