INTERNAL AUDIT

PURPOSE

To provide independent, objective assurance and consulting activities that is designed to add value and improve the District’s operations.  This charter assists Spring Independent School District (Spring ISD) Board of Trustees in accomplishing its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the organization’s governance, risk management, internal control and governance processes.

ORGANIZATION

The Internal Auditor will report functionally to the Board and administratively to the Superintendent. 

The Board responsibilities shall be to:

Approve the internal audit charter.
Approve the risk base internal audit plan.
Approve decisions regarding the appointment and removal of the Internal Auditor.
Make appropriate inquiries of administration and the Internal Auditor to determine whether there is inappropriate scope or resource limitations.
The Internal Auditor will communicate and interact directly with the Board, including in closed session as authorized by law and between Board meetings as appropriate.