Internal Audits and Compliance

The scope of work for the audit and compliance department is to determine whether the school system’s network of risk management, control, and business processes, as designed and represented by administrative officials, is adequate and functioning effectively to ensure:

• risks are appropriately identified and managed
• significant financial, managerial, and operating information is accurate, reliable, and timely
• employees’ actions are in compliance with applicable laws, policies and regulations, contract and grant provisions, and internal policies practices, plans, and procedures
• resources are acquired economically, used efficiently, accounted for accurately, and protected adequately
• plan and program goals are achieved
• continuous quality improvement is fostered in the school system’s control process
• significant legislative actions or regulatory changes affecting the organization are recognized and addressed properly

The Audit & Compliance department is responsible for:

• maintaining a professional staff with sufficient knowledge, skills, experience, and professional certifications to meet the requirements of the DeKalb County School District
• providing annually an assessment on the adequacy and effectiveness of the school system’s processes for controlling its activities and managing its risks in the areas set forth under the mission and scope of work
• reporting significant issues related to the processes for controlling the activities of the school system and its affiliates, including potential improvements to those processes, and provide information concerning such issues through resolution
• providing information periodically on the status and results of the annual audit and compliance plan and the sufficiency of the school, center or department resources
• coordinating with, and provide oversight of, other compliance, control, and monitoring functions

The Audit & Compliance department is accountable to:

• provide annually an assessment on the adequacy and effectiveness of the school system’s processes for controlling its activities and managing its risks in the areas set forth under the mission and scope of work

• report significant issues related to the processes for controlling the activities of the school system and its affiliates, including potential improvements to those processes, and provide information concerning such issues through resolution

• provide information periodically on the status and results of the annual audit and compliance plan and the sufficiency of the school, center or department resources

• coordinate with, and provide oversight of, other compliance, control, and monitoring functions

The audit and compliance department is authorized to:

• have unrestricted access to all functions, records, property, and personnel
• make specific reports directly to the Superintendent and the BOE Audit Committee assess risk, set audit schedule, and apply the techniques required to accomplish audit objectives
• obtain the necessary assistance of personnel in departments of the school system, as well as other specialized services
• obtain the necessary contracted services to facilitate temporary assistance in specialized areas of attention
• conduct investigations of suspected fraudulent activities in conjunction with Employee Relations and/or Public Safety and notifying the Superintendent of the results

The audit and compliance department is not authorized to:

• perform any duties beyond the scope of the audit for the school system or its affiliates
• initiate or approve accounting transactions of external parent organizations, booster clubs, and charitable organizations
• direct the activities of any employees from organizations not employed by the DeKalb County School District except to the extent such employees have been appropriately assigned to assist the internal auditors