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The white paper explains how school internal audit functions provide boards and senior leadership with independent, objective information to identify key financial, operational, compliance, and technology risks. 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Composed of 81 large city school districts, its mission is to promote the cause of urban schools and to advocate for inner-city students through legislation, research, and media relations. The organization also provides a network for school districts sharing common problems to exchange information and collectively address new challenges as they emerge in order to deliver the best possible education for urban youth.  \nCHAIR OF THE BOARD  \nSonja Brookins Santelises, CEO Baltimore City Public Schools  \nCHAIR-ELECT  \nValerie Davis, Board Member Fresno Unified School District  \nSECRETARY/TREASURER  \nJill Baker, Superintendent Long Beach Unified School District  \nCouncil of the Great City Schools INTERNAL AUDIT 2025  \nIMMEDIATE PAST CHAIR  \nMarcia Andrews, Board Member The School District of Palm Beach County  \nEXECUTIVE DIRECTOR  \nRay Hart  \nCouncil of the Great City Schools  \nINTRODUCTION  \nInternal auditing is critical in enhancing an organization's ability to serve the public interest. Internal audit adds value by assessing and improving the effectiveness of risk management, control, and governance processes.  \nAn internal audit function provides school boards and senior management with an independent and objective source of information to help them identify key financial, operational, compliance, and technology risks that may hinder the achievement of organizational goals and student outcomes.  \nThis white paper is intended to describe leading practices in internal auditing and demonstrate the value an internal audit function brings to a school district.  \nThe Council of the Great City Schools and the school internal audit experts who assembled this document suggest that strategically deploying internal audit resources helps districts effectively address high-risk areas affecting urban school districts. This white paper provides important information about the Internal Audit Function, and it describes leading practices for school district internal audit functions and the value of each in the following sections:  \n• Internal Audit Reporting Structure  \n• Audit Committee Roles, Responsibilities, and Membership  \n• Risk Assessment and Audit Plan  \n• Auditing Standards  \n• Data Analytics and Continuous Monitoring  \n• Fraud  \n• What Internal Auditors Do Not Do  \n• Non-audit Services  \n• Follow-up Activities  \n• Quality Assurance  \nThe U.S. Government Accountability Office (GAO) and The Institute of Internal Auditors (IIA) offer additional resources on internal auditing.  \nINTERNAL AUDIT 2025 Council of the Great City Schools | 1  \nTHE INTERNAL AUDIT FUNCTION  \nAccording to The IIA, internal audit is “an independent, objective assurance and advisory service designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.”  \nThe role and objectives of internal audit functions vary across the nation’s large urban school districts. This variation predominantly occurs because districts have different needs. Some school district internal audit functions primarily focus on traditional accounting and compliance audits. However, a forward-looking internal audit function aligned with updated auditing standards emphasiz","cbCaiiK1Cb17TGpQ","https://ap.wps.com/l/cbCaiiK1Cb17TGpQ","pdf",3508015,"English","# 1 Introduction\n# 2 The Internal Audit Function\n# 3 Internal Audit Reporting Structure\n# 4 Audit Committee Roles, Responsibilities, and Membership\n# 6 Risk Assessment and Audit Plan\n# 8 Auditing Standards\n# 10 Data Analytics and Continuous Monitoring\n# 10 Fraud\n# 11 What Internal Auditors Do Not Do\n# 12 Non-Audit Services\n# 13 Follow-up Activities\n# 15 Quality Assurance\n# 16 Appendices","[{\"question\":\"What is the purpose of internal auditing in a school district?\",\"answer\":\"Internal auditing adds value by assessing and improving governance, risk management, and control processes, helping districts identify and address financial, operational, compliance, and technology risks that can affect student outcomes.\"},{\"question\":\"How does internal auditing differ from external auditing?\",\"answer\":\"External auditors primarily focus on financial statements, while internal auditors evaluate governance structures, risk management procedures, operations, and internal controls, and issue recommendations for continuous improvement.\"},{\"question\":\"What key areas does the white paper cover about an internal audit program?\",\"answer\":\"It covers the internal audit function and reporting structure, audit committee roles, risk assessment and audit planning, auditing standards, data analytics and continuous monitoring, fraud, non-audit services, follow-up activities, and quality assurance.\"}]","INTERNAL AUDITING - IN THE GREAT CITY SCHOOLS - SEPTEMBER 2025 | PDF",1792050198]