Internal Audit Services

Objectives and Functions:

1. Plan and conduct a comprehensive internal audit program that will provide more efficient and effective use of educational funding through sound fiscal management practices. Functions are including, but not limited to the following:

   1. consulting with College and District management to identify risk areas;
   2. preparing risk analysis of potential problem areas;
   3. determining audit schedules and tasks;
   4. conducting audits;
   5. identifying areas of process improvements and deficiencies; and
   6. making value-added process improvement recommendations to College and District management.

2. Review the reliability and integrity of financial and operating information, including, but not limited to the following:

   1. examining and analyzing the fiscal records of college and District Office departments; and
   2. reviewing financial documents and related items for systematic recording in accordance with acceptable accounting principles.

3. Conduct internal control and compliance audits, including, but not limited to the following:

   1. Evaluating internal control systems, including, determining if established procedures effectively accomplish goals and objectives;
   2. reviewing the processes used to safeguard assets and verifying the existence of assets; and
   3. ensuring compliance with rules and regulations.

4. Conduct investigations, including, but not limited to the following:

   1. ensuring that suspected or confirmed improprieties are investigated;
   2. reviewing circumstances surrounding potential fraud and theft;
   3. reporting findings to management; and
   4. making recommendations for management correction, action, and for improving control systems.

5. Review departmental accounting and record keeping procedures, including, but not limited to the following:

   1. Analyzing departmental accounting and record keeping procedures; and
   2. observing and reviewing inventory procedures; suggesting changes in forms and procedures to meet departmental and legal requirements.

• Home
• 4CD Confidential Hotline
• Internal Audit Services (IAS) - Charter (Board Policy 5034)
• When to Contact Internal Audit (Business Procedure 21.01)
• Audit Process - Conducting Internal Audits (Business Procedure 21.02)
• Employee Code of Ethics Behavior (Human Resources Procedure 1040.08)
• Student Code of Conduct (Student Services Procedure 3027)
• Whistleblower Protection (Human Resources Procedure 4000.20)
• Governing Board Policies and Administrative Procedures
• Objectives and Functions
• IAS Brochure
• Introduction to Internal Controls
• Fraud Prevention
• Cash Handling Checklist for One‐time/Infrequent Events
• Institute of Internal Auditors (IIA)
• Association of Certified Fraud Examiners (ACFE)
• Association of College & University Auditors (ACUA)
• Current Higher Education Issues
• IA Reporting Lines – District Organizational Chart