Internal Auditor
Core Activities

How is an area selected for an audit?  
     
Risk Analysis: The Internal Audit Department develops an audit plan utilizing risk analysis to identify the major areas necessitating audit attention. Each year the audit department evaluates the top risk areas and determines which should be included in the annual audit plan.

Spot-check Audits: These audits are conducted on a random basis for all types of transactions (i.e., accounting, inventory, long-distance calls, payroll, cash counts, petty cash, etc.). This allows the audit department to review for accuracy and compliance with procedures as well as identify weaknesses which may warrant more in-depth audit coverage.

Special Projects: These projects are audits or investigations that are conducted upon request by the Superintendent, Board of Trustees, departments, and investigations based on information obtained from various sources.

Departmental Audits: These audits are designed to review the administrative responsibilities of each department of the District.

Campus and Student Activity Funds: These audits are conducted on an annual rotating basis. This allows the audit department to review for accuracy and compliance with procedures as well as to ensure proper safeguard of the Campus and Student Activity Funds.



What happens during an audit? The audit process includes the following steps:

Notification Letter: Normally, auditees are notified in writing when their department is selected for an audit. Due to the nature of the audit work, there may be little or no advance notice given. These notification letters are sent to the department being audited as well as other applicable personnel.

Entrance Conference:
Depending on the type of audit and the amount of audit work planned, an entrance conference may be scheduled with the department head to discuss the purpose and scope of the audit. Alternatively, this may also be accomplished via telephone if the auditee so desires. Auditees are encouraged to discuss any concerns or questions they have about the audit at this time.

Field Work: It will often be necessary for the auditor to review departmental records and conduct interviews with departmental personnel. The interviews are necessary for the auditor to become familiar with the department’s operations and procedures. Written policies and procedures may also be requested to aid the auditor in understanding the operations.

The duration of the audit will vary depending upon its scope. Limited scope audits may take only a week or two, while broad scope audits may take several months. Access to personnel and records is important for the prompt completion of the work.

Communicating Results: The results of the audit may be communicated to the auditee via informal memo or letters to the department, and/or informal verbal communication. Recommendations are intended to benefit the Clear Creek Independent School District.

The purpose of communicating the results is to establish whether the auditee understands and agrees with the conclusions drawn from the audit test, observations, and inquires. The auditee is provided with the opportunity to agree or disagree on the conclusions and may present their own proposed resolutions and estimated implementation date.

Exit Conference: An exit conference is held with the auditee to discuss the audit findings. The exit conference provides an opportunity to resolve any questions or concerns the auditee may have about the observations and to resolve any other issues before the final audit report is released.

Final Audit Report:
The final audit report will include observations, recommendations, and may include management’s responses. The final report is submitted to the Superintendent for review, and then released to the Board of Trustees.

Follow-up Reviews: The Internal Audit Department may follow-up on previously reported findings to determine whether corrective action was taken as planned by the auditee. A follow-up report is then prepared which describes the status of each finding and is issued to appropriate district personnel.
 

Corrective Action and Resolution of Audit Findings
     
It is the responsibility of the department being audited, to implement the corrective action required to resolve audit findings.


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