Internal Audit Department
F. Michael Taylor, CPA, CIA,
Director of Internal Audit
Bernie L. Jordan, Jr., CIA, CFSA
Holly B. Garner
P.O. Box 470
Hanover, VA 23069-0470
7497 County Complex Road, #203
Hanover, VA 23069-0470
The Internal Audit Department is located on the 2nd Floor of the Wickham
Building at the Hanover County Government Complex.
“To independently determine whether the ongoing processes
for controlling fiscal and administrative operations throughout
the County are adequately designed and functioning in an effective
The Internal Audit Department was established on January 1, 2001
and performs performance, financial and compliance audits of
County, School Board, Regional Library and Regional Jail activities. Audit
results and recommendations are reported to the respective Boards,
Finance Committee, Administration and the agency reviewed. The
Internal Audit Department works closely with the Board and Administration
to ensure that local government provides quality service to the
public through functions that are performed efficiently, effectively
and in compliance with applicable laws and regulations.
Audits are performed according to Government Auditing Standards,
issued by the Comptroller General of the United States, General
Accounting Office (GAO-Yellow Book). The Internal
Audit Department maintains its independence by reporting to the
Finance Committee of the Board of Supervisors. The Finance
Committee consists of members of the Board of Supervisors, County
Administration and Finance.
The Internal Audit Department develops an audit plan based on
risk assessments and resources available to provide internal audit
services for all areas of the County. The areas of audit
continue to grow as the County programs expand. This is reflected
in the average Internal Audit cycle or average time to complete
100% of the audits of each area of the County. The annual
audit plan is approved by the Finance Committee.
The primary responsibility of the Internal Auditor is to evaluate
controlling processes established by management to ensure they
are adequately designed and function effectively. The
Internal Audit Department will ensure that:
- Resources are adequately protected.
- Significant financial, managerial and operating information
is accurate and reliable.
- The actions of employees comply with the County’s policies,
standards, procedures and applicable laws and regulations.
- Develop, implement and execute an annual Internal Audit Plan
adopted by the Board of Supervisors.
- Continually evaluate risk environments and systems of internal
- Follow up on prior internal audit recommendations and provide
- Perform special projects to support Board initiatives and assist
- Coordinate regional and external audit services.
- Meet Internal Audit Performance Measurement goals.
- Meet Generally Accepted Auditing Standards for:
- planning, conducting and reporting on work performed
- continuing professional education