本文简要介绍了东湾市政公用事业区（EBMUD），内部审计师协会给出的内部审计定义，以及EBMUD的审计流程。其中包括EBMUD的内部审计政策74。

This paper gives a brief profile of the East Bay Municipal Utility District (EBMUD), a definition of internal auditing as given by the Institute of Internal Auditors, and a description of the auditing process at EBMUD. Included is EBMUD's Policy 74 for Internal Audit.