The Box Elder County Commission has approved the county’s annual fraud risk assessment, receiving a score of 375 out of a possible 395 points and placing the county firmly in the very low risk category. The fraud risk assessment, required by the Utah State Auditor’s Office, is completed internally by county staff following a standardized questionnaire that evaluates a county’s internal financial controls and policies designed to prevent and detect fraud. The only recommended improvement for Box Elder County is the establishment of a formal audit committee, which can be difficult for rural counties that do not have full-time internal...

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