Fidelity and Efficiency of District Operations
Internal audit is an independent, objective, assurance and consulting activity designed to ensure the fidelity and efficiency of district operations. The Internal Â鶹¹û¶³Â helps the superintendent and the school board accomplish district objectives by maximizing the effectiveness of risk management and the overall governance process through systematic, disciplined controls.
Internal audit activities are conducted in compliance with district objectives and policies, as well as adherence to The Institute of Internal Â鶹¹û¶³s’ mandatory guidance, including the Definition of Internal Auditing, the Code of Ethics, and the International Standards for the Professional Practice of Internal Auditing (Standards) and the Government Auditing Standards issued by the Comptroller General. This mandatory guidance constitutes the fundamental requirements for the professional practice of internal auditing and for evaluating the effectiveness and accuracy of the internal audit function.