Which items are typical components of an annual internal audit?

• A. Only staff training.
• B. Licensing compliance, case files, financial records, staff training, safety policies, and incident reporting.
• C. Only licensing compliance.
• D. Only safety policies.

Answer: (B)

An annual internal audit should provide a comprehensive check of how the agency operates, ensuring compliance, accuracy, and safety across several key areas. Licensing compliance is checked to confirm the agency operates legally and maintains required credentials. Case files are reviewed for completeness and accuracy, ensuring proper documentation, confidentiality, and appropriate case management. Financial records are examined to verify accuracy, proper controls, and proper use of funds. Staff training is verified to ensure ongoing competency and that training records are up to date. Safety policies are assessed to confirm procedures are current and effectively implemented. Incident reporting is evaluated to ensure incidents are properly documented, investigated, and followed by appropriate corrective actions. This broad scope helps identify risks and gaps across governance, operations, and service delivery, which is why a choice that includes all these components is the best fit. Options focusing on only one area miss critical controls and don’t provide a full picture of the agency’s performance.