Reaching for Excellence: 2014-15 - The Start of a New Beginning
Internal Auditing
Core Activities
District Auditor's Message
Internal Audit Charter (PDF)
Frequently Asked Questions
Fraud and Waste Reporting
Links
Contacts

Tracey Shockley
District Internal Auditor
281-891-6032 (direct office line)
281-891-6039 (fax)
tshockle@springisd.org

Spring ISD
Internal Audit Department
16717 Ella Blvd.
Houston, TX 77090

Internal Auditing is 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.

Authority

The Internal Audit reports functionally to the Board of Trustees and administratively to the Superintendent.

Internal Audit shall have access to all of the District’s records, facilities, properties and personnel relevant to the department or system under review, and is free to review and appraise policies, plans, procedures and records as deemed necessary. Internal Audit shall use discretion in the review of the records and assume the confidentiality of all matters that arise.

Internal Audit shall have no direct responsibility or authority over financial, compliance or operational issues that may be subject to review. The independence of the internal audit function shall not be deemed adversely affected by determining and recommending standards of control to be applied to the development of the departments, systems and procedures being reviewed.

We Are Committed

Through a long-term commitment to this mission, we are known for our ability to help the District improve its process while retaining an essential control environment. We are committed to continual improvement of the audit process itself to make it ever more responsive to the District’s needs.

The Internal Audit Department provides a broad array of audit services to its primary client, the Board of Trustees. In order to ensure independent and factual appraisals of District operations, the department ascribes to strong ethical and professional standards.

The Spring ISD Internal Audit Office is located in the Leadership Center Building next to Westfield High School on Ella Blvd.

Our Mission

The purpose of the Internal Audit Department is to assist the District in safeguarding its resources by promoting an economical, efficient, and effective business and customer service environment based on sound and practical internal controls.

The mission of internal auditing is to assist the Superintendent, the Board of Trustees, and management meet District goals and objectives. The Internal Audit Department provides independent and objective insight, analysis, and recommendations to assist management in constructive change while effectively managing risk.

The following guidelines are used to perform internal audit activities:

  • The Standards for the Professional Practice of Internal Auditing, published by the Institute of Internal Auditors, Inc.
  • Code of Ethics as set forth by the Institute of Internal Auditors, Inc.
  • Government Auditing Standards , published by the United States General Accounting Office (GAO)

In addition, internal auditors are required to attend continuing education courses relevant to the services they provide.

Departmental Standards: Functions of the Internal Audit Department

The Internal Audit Department conducts independent and objective reviews of the Spring Independent School District operations and procedures, and reports the findings and recommendations to the Superintendent and the Board of Trustees.

In order to meet this function, the following processes may be utilized:

  • Evaluate the adequacy of the internal control structure
  • Assess compliance with written policy and procedure, and applicable laws and regulations
  • Evaluate the reliability and integrity of accounting and reporting systems
  • Verify the existence of assets and ensure proper safeguard protection
  • Review effectiveness and efficiency of the District’s resources and are adequately protected
  • Make constructive suggestions and recommendations
  • Investigate reported occurrences of fraud, embezzlement, theft, waste, etc, and recommend controls to prevent or detect such occurrences
  • Employees’ actions are in compliance with policies, standards, procedures, and applicable laws and regulations

In performing these processes, the auditor is authorized by the Board of Trustees to have full, free, and unrestricted access to all property, personnel, and records relevant to the subject under review. Documents and information will be handled in the same prudent manner as by those employees normally accountable for them.

Spring Independent School District | 16717 Ella Blvd. | Houston, Texas 77090 | Phone: 281-891-6000 | Fax: 281-891-6006 | Contact Us
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