Internal Audit

AUTHORITY 

Internal auditing is a staff function with no authority over the personnel and activities being audited.  Its independence from operating responsibility promotes objectivity.  As an independent appraisal function, the internal audit department shall examine and evaluate any activity of the district. To conduct audits, the audit staff is authorized access to all District activities, records (paper or electronic), property, and personnel. 

RESPONSIBILITY 

The internal audit department shall function under policies established by the Board.  The chief internal auditor shall report functionally to the Board audit committee and administratively to the Superintendent.  Individual Board members may contact the chief internal auditor with suggestions of audit focus areas but shall have no individual authority to direct such audits.  Audit selection shall be based on the chief internal auditor’s professional judgment augmented by the direction of the Board audit committee acting as a whole. 

Report “functionally” means, but is not limited to, the Board operating through its audit committee in: 

1. Approving internal audit plans. 
2. Establishing resource requirements for the internal audit department. 
3. Communicating with the chief internal auditor concerning internal audit activities. 
4. Evaluating the chief internal auditor’s performance and setting the annual salary adjustment of the chief internal auditor and department staff. 
5. Making recommendations to the Board regarding the appointment or removal of the chief internal auditor.