Audit Process

  • Entrance Letter

    When beginning an audit, Internal Audit will send notification in writing to management of the area being audited.  This notification will state the start date, objectives of the audit, the audit process and the expected duration of the audit.  Due to the nature of some audit work, there may be little or no advance notice.

    Entrance Conference

    Internal Audit will meet with management to discuss the nature and scope of the audit and any concerns management may have.

    Fieldwork

    Internal Audit will review records, perform observations and conduct interviews of appropriate personnel.  Written policies and procedures may also be requested to aid Internal Audit in understanding the operations.

    Audit Results Meeting

    Internal Audit will meet with management to discuss the audit results and any recommendations.  

    Draft Report

    Internal Audit will send a draft report to the appropriate management over the department or campus to give an opportunity to formally respond.  Internal Audit should receive responses within two weeks after issuing the draft report.

    Final Report

    The report is finalized to include the audit findings, recommendations, and management responses.  The final report is distributed to the Superintendent of Schools, Assistant Superintendent of Finance, appropriate management, and presented to the Board of Trustees.

    Follow-up Audit

    Internal Audit will perform a follow-up audit in approximately six months to review and report on corrective actions taken by management.