Office of Internal Audit

The Office of Internal Audit (OIA) operates as part of the Commissioner’s staff, evaluating and reporting on financial, operational and management controls and the quality of VDH operations with integrity, objectivity and independence.

The OIA adheres to the Institute of Internal Auditor’s Standards for the Practice of Internal Auditing as guidelines in the conduct of reviews. OIA also complies with the professional standards by such organizations as the American Institute of Certified Public Accountants and the U.S. General Accounting Office.

The Internal Audit Charter confers authority and responsibility, from the State Commissioner of Health, to OIA, ensuring unrestricted access to all agency activities, records, assets and resources. This reporting relationship provides OIA with independence, allowing the office to render impartial and unbiased judgments essential to the proper conduct of any internal audit.

In 2005, OIA completed audits of more than one third (14) of the agency’s health districts. Follow-up reviews of the fiscal components of several major program areas were also completed. In addition, a review of the implementation of role-based security of the agency’s patient management care system, Web VISION, was completed in four health districts. These audits, reviews and business process evaluations are consistent with VDH’s goal of providing strong leadership, effective operational and management support and quality control to locality and program management through oversight and evaluation of the programs and operations of the health districts.