Board of Commissioners of Cook County - File #: 25-3504

• File #: 25-3504
• Version: 1
• Name: Cook County Quality Assessment Review Report - Internal Audit (July 28, 2025)
• Type: Report
• Status: Agenda Ready
• File created: 8/4/2025
• In control: Board of Commissioners
• On agenda: 9/18/2025
• Title: REPORT Department: Office of the County Auditor Report Title: Cook County Quality Assessment Review Report - Internal Audit (July 28, 2025) Report Period: September 2023 through February 2024 Summary: RSM US LLP (RSM) performed a Quality Assessment Review (QAR) over Cook County's Office of the County Auditor (OCA) to assess OCA's compliance with the Institute of Internal Auditors' International Professional Practices Framework (Red Book). Fieldwork was conducted during September 2023 through February 2024. Based on RSM's work performed, RSM assessed OCA's audit function as Partially Conforming with IIA's requirements. Additionally, RSM assessed OCA's compliance with the professional standards presented in the 2018 revision of Government Auditing Standards (Yellow Book). These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparenc...
• Indexes: HEATH WOLFE, County Auditor

title

REPORT

Department:  Office of the County Auditor

Report Title:  Cook County Quality Assessment Review Report – Internal Audit (July 28, 2025) 

Report Period:  September 2023 through February 2024 

Summary:  RSM US LLP (RSM) performed a Quality Assessment Review (QAR) over Cook County’s Office of the County Auditor (OCA) to assess OCA’s compliance with the Institute of Internal Auditors’ International Professional Practices Framework (Red Book). Fieldwork was conducted during September 2023 through February 2024. Based on RSM’s work performed, RSM assessed OCA’s audit function as Partially Conforming with IIA’s requirements. Additionally, RSM assessed OCA’s compliance with the professional standards presented in the 2018 revision of Government Auditing Standards (Yellow Book). These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. Based on RSM’s work performed, RSM assessed OCA’s audit function as pass with deficiencies. 

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