Internal Audit

Overview

Under the direction of the Audit and Finance Committee, the Office of Internal Audit conducts audits to support and promote integrity, accountability, and transparency with respect to internal financial controls and compliance of the District.

The Office of Internal Audit was created in 2011, and reports directly to the Audit and Finance Committee. This reporting structure was established to ensure that the Office of Internal Audit remains independent of District Management. Independence is essential to ensure that audit results are objective, and are communicated directly to the School Board. The Office of Internal Audit provides recommendations only, and does not have any authority to implement operational policies or procedures on behalf of the District. Upon completion of an audit, the results are communicated to the Audit and Finance Committee, which ensures full transparency of the internal audit function.

Annual Risk Assessment and Audit Plan

The Office of Internal Audit is committed to conducting risk-based audits. This process increases the likelihood that internal audits will be conducted in the areas with the greatest need. The Annual Risk Assessment and Audit Plan is an effort by the Office of Internal Audit to assist the District in mitigating risks. This document summarizes the risks impacting the District, and it includes an audit plan detailing which areas will be audited this year.

Completed Audit Reports

The goal of internal audit is not to simply point out errors that have occurred in the past, but rather to highlight those areas where current procedures may be lacking. The Office of Internal Audit focuses on improvement opportunities going forward, and is committed to partnering with District Management to find sustainable solutions to the District's challenges.

The following completed audits are the first in an ongoing effort to improve accountability and transparency:

• Transportation Department Disbursements & Expenditure Monitoring
• Maintenance
• Ingraham High School
• Quality of Employee Evaluations

• Human Resources
• Personal Services Contracts
• Centralized ASB
• Ballard High School
• Denny International Middle School
• Nathan Hale High School
• Washington Middle School Audit Report
• Kimball Elementary School Audit Report
  

Corrective Action Plans

The District will prepare a corrective action plan in response to each audit, and will present the plan to the Audit & Finance Committee. The Committee will also receive a monthly update on the status of the corrective action plan, until the plan is complete. The District's responses and corrective action plans can be monitored and tracked on the District's Audit Response page.

In addition, the Office of Internal Audit conducts follow-up audits to ensure that prior audit findings have been adequately resolved. The follow-up audits will be included in the Annual Risk Assessment and Audit Plan identified above.