Services

Internal Audit Services

The primary responsibility of Internal Audit is to assist the District in the achievement of its objectives by ensuring organizational risks are recognized and addressed through the use of key internal controls and best practices. To accomplish this, IAS is authorized full and complete access to all District records, properties and personnel relevant to the performance of audits and investigations. To maintain independence and objectivity, Internal Audit reports to the Board of Trustees and should have no authority or responsibility over the processes under review.  Our services include:

 

Audit/Assurance

An audit is an objective examination & assessment of processes, functions, systems or other subject matters.  Activities are primarily prioritized by measured risks and seek to determine whether those risks are adequately mitigated.  Most audits are scheduled & published through the Internal Audit Plan.  However, some may be unannounced.  An area may be selected for audit as part of an annual risk assessment, regulatory requirement, a management request or the cyclical rotation of District wide audit coverage.

Audit Follow Up

A review of an audited area and related recommendations made by internal and external auditors to determine the extent to which management's agreed upon action plans were implemented.

Investigation

Independent evaluations of allegations related to the misuse or misappropriation of District resources. The responsibility for the prevention and detection of misuse rest with all members of the AVC community.  Procedures for reporting suspected fraudulent activity can be found in Administrative Policy 7700. Allegations are prioritized and investigated based on an assessment of potential risk to the District.  

Consulting

A wide range of activities designed to provide insight or analysis of a specific nature provided at the request of management.  Examples include risk assessments, business process analysis, data analysis, policy changes, and assistance with new system implementations.

Training

District-wide education and guidance provided to foster a collaborative effort to promote workplace integrity, continual & proactive risk assessment and the use of best practices.

 


 

Last updated: February 7, 2018