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What is an Internal Audit?

The Institute for Internal Auditors defines internal auditing as an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. This is done by performing consulting engagements, operational audits, performance audits, financial audits and control self assessments.

The Internal Audit Department determines which audits will be conducted by assessing the risks of each business activity and academic program within the District. There are several components that factor into assessing the risk of a department or program. These components include but are not limited to the level of funding, amount of expenditures, turnover of management and the level of internal controls present.

All of our Internal Audits are performed in accordance with the Government Auditing Standards www.gao.gov. These include planning, fieldwork (gathering of information) and reporting on the work conducted. The report will include recommendations on how management can improve the processes of the department or program to ensure greater efficiency, effectiveness and compliance with laws and regulations. Management will have time to respond to the recommendations and their response is included in the report. The final report is a public document and is usually presented at a Board of Education meeting.

What is an Academic Audit?

Academic audits are independent evaluations of the District’s instructional programs and the activities that are conducted to carry out those programs. The purpose of the evaluations is to determine whether the activities are effective in meeting the Board’s goals as they relate to delivering educational services to the District’s students, and to make recommendations for improvements.

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