Internal Audit

  • 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 Audit Committee of the Board.  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."

Elizabeth Cardwell, CPA

  • Elizabeth Cardwell, CPA

    Internal Auditor

Organizational Structure:


    Organizational Chart