The purpose of the Internal Audit Department is to strengthen Cobb County’s (the County) ability to create, protect, and sustain value by providing the board and management with independent, risk-based, and objective assurance, advice insight, and foresight.   Our independent, objective assurance and consulting services are designed to add value and improve the County’s operations. Our department also helps the County accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.