The IIA establishes standards, issues pronouncements and provides resources, support, and training for the internal auditing profession. The IIA-established standards for the professional practice of internal auditing serve as the criteria by which the operations of an internal auditing department can be evaluated. Internal auditors must be independent of the activities they audit. They must have the support of senior management and the board so they can gain the cooperation of auditees and perform their work proficiently. Does Not Meet The Internal Audit unit's reporting relationship restricts its independence.
Internal audit reports to the superintendent.
The former superintendent and the board did not always agree on the Internal Audit function. Professional Proficiency Internal auditors must have the technical proficiency and educational background to perform audits with due professional care. They must be able to obtain the knowledge and skills necessary to fulfill their responsibilities. Combined, the staff has 29 years of district experience. Training and continuing professional development is encouraged.