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The official definition of internal auditing from the Institute of Internal Auditors states: "Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organizations 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."

The internal audit function is established by the Board of Trustees and its responsibilities are defined by the Board of Trustees.  The Internal Auditor reports functionally to the Board of Trustees and administratively to the Superintendent.  Consequently, goals for the Internal Auditor shall be set by the Board of Trustees.

When is the Internal Audit Department Audited?

International Standards for the Professional Practice of Internal Auditing 1312 states:
"External assessments must be conducted at least once every five years by a qualified independent assessor or assessment team from outside the organization."

An external assessment was performed on the Internal Audit department by a qualified External Quality Assurance Review Team during the summer of 2020 with an opinion of Generally Conforms.  The rating system used for expressing an opinion for this review provided for three levels of conformance: Generally conforms, Partially conforms, and Does Not conform.