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.