Internal auditors are District employees and our objectives are determined by professional standards, the Board of Education and management. We are concerned with all aspects of the organization, both financial and non-financial. "External auditor" most frequently refers to an independent accounting firm or Auditor of State hired annually to provide an independent opinion on the District's financial statements. External auditors also provide assurance of compliance with federal regulations and grant terms.

 

Management establishes, maintains and promotes effective business practices and internal controls. But virtually all employees play some role in the process.

 

Making internal controls infallible would be cost prohibitive and cumbersome. Besides, even well-designed controls are susceptible to collusion and the failure of supervisors to enforce or monitor the controls.

 

We will consider all requests from management; however, our ability to accept the project is dependent upon the risk or urgency of the request, staffing levels and workload, and other factors. Any CMSD employee may request an audit by filling out the form found at https://www.clevelandmetroschools.org/cms/lib05/OH01915844/Centricity/Domain/39/InternalAuditform.pdf

 

First and foremost, you can expect courtesy and professionalism in all interactions with Internal Audit. We will notify the head of the unit being audited that the audit has been included on the annual work plan and will coordinate to schedule the timing. Audits consist of a planning phase, a fieldwork stage, and a reporting phase. We go over these phases during a pre-audit meeting with the appropriate personnel.

 

The audit will be executed in a spirit of partnership. We're here to help you, not "get" you, and will produce a report that includes recommendations for improving internal controls, processes and procedures, performance, and risk management.

 

An audit report is addressed to the head of the area being audited (e.g. principal, purchasing manager) and the appropriate administrators (e.g. department chair, chief executive officer, chief financial officer, chief legal counsel). The Audit Committee and the Board of Education are also provided with reports for all completed audits.