This Office is governed by Section 4.10 of the Hillsborough County Charter, as well as Hillsborough County Ordinance 10-12, and Hillsborough County Resolution R11-011.

• To advise the Board of County Commissioners and assist the Board of County Commissioners in conducting continuing studies of the operation of County programs and services, there shall be a County Internal Auditor.

• The County Internal Auditor shall be appointed by five (5) affirmative votes of the Board of County Commissioners. The Board of County Commissioners, at any time, may remove the County Internal Auditor with five (5) affirmative votes. The County Internal Auditor shall be responsible directly to the Board of County Commissioners. The County Internal Auditor need not be a resident of Hillsborough County at the time of appointment, but shall become a resident of Hillsborough County within a reasonable period of time and remain a resident of Hillsborough County while in office.

• The County Internal Auditor shall be a certified public accountant holding an active license to practice public accountancy in the State of Florida, and/or shall be qualified by education and experience in governmental accounting, internal auditing practice, and fiscal controls. The County Internal Auditor shall not engage in any other business or occupation. The compensation of the County Internal Auditor shall be fixed by the Board of County Commissioners at a level which is commensurate with the requirements of the position. The County Internal Auditor's compensation, including severance pay, may be set by contract.

• The Board of County Commissioners shall bi-ennially establish an audit committee of 3 to 5 members who shall be selected by the Board of County Commissioners from among qualified applicants from the public and who shall meet without compensation from time to time for the purpose of making internal audit program recommendations to the Board of County Commissioners. The Board of County Commissioners shall annually, after receiving recommendations from the audit committee, give direction to the County Internal Auditor. The Hillsborough County Internal Auditor's work may include audits of all aspects of this Charter Government and its offices and its officials with written audit reports submitted to both the Board of County Commissioners and the County Administrator. To the extent it is reasonable, the County Internal Auditor's work shall comply with professional standards for internal auditing. To the degree necessary to fulfill the responsibilities directed by the Board, the Auditor shall have free and unrestricted access to Charter government employees, officials, records, and reports and where appropriate, may require all divisions, offices, and officials of the Charter government to provide all oral and written reports and to produce documents, files and other records.

• The County Internal Auditor shall hire, on either a full-time or part-time basis, and may remove assistants. The number and qualifications of assistants shall be provided by the Board of County Commissioners. The County Internal Auditor may also be authorized by the Board of County Commissioners to hire outside expertise as may be deemed necessary.
  The County Internal Auditor's budget shall be set by the Board of County Commissioners.

• The office of County Internal Auditor shall be deemed vacant if the incumbent: takes up residence outside of Hillsborough County; dies; resigns; or is removed by five (5) affirmative votes of the Board of County Commissioners. A vacancy in the office of the County Internal Auditor shall be filled in the same manner as the original appointment.

• The County Internal Auditor shall not hold any political office nor take part in any political activity other than voting.