• Internal Audit Division

    Masheila Rosell-Kirchner, MBA 
    Senior Internal Auditor | Email
    Fax: 216.436.5104
    Office: 216.838.0037



    The mission of the Internal Audit Division of the Cleveland Metropolitan School District (District) is to provide independent, objective audits, risk assessment and consulting services to the Board of Education, Audit Committee and District management while promoting an environment of compliance, sufficient internal controls, and efficient/effective programs.

    Internal audits will help to improve the District’s performance and accountability by:

    • Evaluating District department/program efficiency and effectiveness.
    • Assessing the accuracy of reports and management information.
    • Testing adequacy of controls in an effort to help prevent fraud, waste, and abuse.
    • Reviewing compliance with laws and regulations.
    • Providing advice, promoting accountability, facilitating change, and sponsoring continuous improvement.

    Authority and Reporting Structure

    The current source of the Division’s authority is established in Board policy DIE adopted January 26, 2010. Currently, three internal auditors report to a Director. Provisions within the Board policy grant the following authority to the Director:

    • Report directly to the Board of Education.
    • Report to the CFO for day-to-day administrative purposes.
    • Seek guidance, counsel and advice from the CEO.
    • Provide the Audit Committee with information necessary to fulfill its responsibilities.
    • Maintain the independence necessary to ensure the accountability and integrity of the audits conducted.
    • Access (unrestricted) to District data including, but not limited to, information on activities, books, records, files, documents, property, and personnel records.
    • Work with independent auditors and representatives of the Auditor of State.
    • Administer the District’s fraud hotline.

    The Division conducts internal audits in accordance with the Quality Standards for Inspection and Evaluation established by the Council of the Inspectors General on Integrity and Efficiency (January 2012).


    Fraud Hotline 216.838.9999

    - IMPORTANT: use client code 2168380000 

    Fraud Hotline Website

    The Board of Education and the Cleveland Metropolitan School District (CMSD) are committed to the highest standards of legal and ethical behavior. In an effort to deter and detect fraud, the CMSD Fraud Hotline has been established to provide employees and community members with a method of reporting fraud and acts of waste and abuse.


    Fraud may also be reported to the Ohio Auditor of State’s office by calling 1-866-FRAUD-OH.