The Office of Internal Audit, established in January 2008, is responsible for the assessment of financial and operational risks of county departments and offices; identification of areas in need of review based on risk or other related factors; and performance of financial, compliance and performance audits, with the overall objective of improving efficiency, effectiveness and economy of operations. Internal Audit assists county officials and management by providing an unbiased, independent review and analysis of their policies, procedures and practices. Internal Audit is responsible for providing sound, reasonable and effective recommendations for operational improvements. The Office also assists in the management of reports made to the Silent Whistle fraud hotline, which was established to provide employees and members of the public an anonymous means to report fraud, waste and abuse, including known or suspected unethical, unlawful or unsafe activities.