In conjunction with the International Standards for the Professional Practice of Internal Auditing, the role of Internal Audit is defined by the Internal Audit Activity Charter, which is established by the Audit Committee of the Houston Independent School District Board of Education as part of their oversight responsibilities.Internal Audit is responsible for periodically evaluating risks and related internal controls throughout the Houston Independent School District. That responsibility is carried out in three distinct steps:
- Ascertaining that the design of the internal controls, as they have been established and represented by management, is adequate in relation to related risks;
- Determining, throughout compliance testing and other procedures, that the process is, in fact, operating as intended in an effective and efficient manner; and
- Reporting the results of audit work performed and offering recommendations for improving the internal control process.
In addition, the department conducts investigative audits as necessary to assist management in the deterrence and detection of fraud and fraud risks.
The frequency and scope of auditing the internal control process is determined by the Chief Audit Executive as approved by the Houston Independent School District's Board Audit Committee.Mission StatementThe mission of the Office of Internal Audit is to examine and evaluate the adequacy and effectiveness of internal accounting and operating controls, including, but not limited to, the district's means of safeguarding assets, effectiveness and efficiency in utilizing resources, and accomplishment of established goals and objectives. The Office of Internal Audit shall conduct independent and objective audits, investigations, inspections, and offer consultation within the district to add value to the district's strategic goals and objectives. The Chief Audit Executive shall be responsible for managing, directing, and controlling all activities to promote the integrity, economy, effectiveness, and efficiency of operations, and to assist management in the prevention and detection of fraud, waste, and abuse.