Internal Audit is an independent appraisal function established within the Cobb County School District (District) to document financial integrity and to promote efficiency, effectiveness and economy in District operations.

RULE:

Internal Audit shall perform independent audits, examinations and investigations and report results and outcomes. Internal Audit will verify compliance with laws and regulations, District policies and Administrative Rules, and written departmental procedures. The Department will evaluate internal controls and seek improvements that will enhance the District's performance, reduce the risk of fraud and other corrupt/illegal conduct and increase accountability to the public.

All District schools, departments, programs and functions are subject to audit by Internal Audit. The Chief Audit Executive and authorized representatives shall have full, free and unrestricted access to all District functions, records, property and personnel.

The Chief Audit Executive shall serve as a member of the Board of Education Audit Committee governed by Board Policy 3.6 (Board Committee Structure).

Adopted: 1/26/95
Reclassified an Administrative Rule: 9/1/04
Revised: 1/10/07