Internal Audit

Office of Internal Audit

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 of all funds and compliance of the District. The office also oversees the District’s Ethics/Whistleblower Program.

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. In 2014 the office expanded to become the Office of Internal Audit and Ethics.

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 represent an ongoing effort to improve accountability and transparency:

2023-2024 Audits and Reviews

2022-2023 Audits and Reviews

2021-2022 Audits and Reviews

2020-2021 Audits and Reviews

2019/2020 Audits and Reviews

2018/2019 Audits

2017/2018 Audits

2016/2017 Audits

2015/2016 Audits

2014/2015 Audits

2013/2014 Audits

2012/2013 Audits

2011/2012 Audits

Corrective Action Plans

The District’s management team prepares a detailed Corrective Action Plan in response to each audit, and distributes the Plan to the Audit & Finance Committee. The Committee also receives a quarterly update on the status of the Corrective Action Plan, until the Plan is completely resolved. The District employs an Audit Response Manager to oversee this function.

The Office of Internal Audit also conducts follow-up audits to ensure that prior audit findings have been adequately resolved.