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Audit Process

Audit Plan

The Internal Audit department conducts an annual risk assessment that is used in developing an audit plan for the Utah State Office of Education (USOE), Local Education Agencies (LEAs), and the various nonprofit and other entities who received funding through the USOE. The audit plan identifies which audits will be conducted during the upcoming fiscal year. The audit plan may be amended at any time to include requested audits, special projects, or changes in priorities. The Audit Committee meets monthly to review the progress of the audit plan.

The Internal Audit department is authorized to perform operational, financial, compliance, investigative, or consulting audits depending on the request and nature of the issue.

Audit Selection

An entity may be selected for an audit or review if they meet any of the following criteria:

  • Risk assessment factors are determined to be high;
  • Results of internal control assessment;
  • Audit results from external auditors;
  • Previous internal audits;
  • Emerging compliance issues;
  • Changes with administration or operations;
  • Review of compliance with policies, procedures, and state and federal laws;
  • Requested by Board members;
  • Complaints or concerns are reported through the hotline;
  • Randomly selected.

Requesting an Audit

When should I contact the Internal Audit department at the USOE?

  • To schedule an audit of your division, LEA, or other areas of responsibility;
  • To schedule an audit of a specific function or process within your operation;
  • To review internal controls and/or segregation of duties;
  • To review a specific concern, for example, compliance with rules or regulations;
  • To investigate possible allegations, fraud, waste, or abuse;
  • To request training or assistance regarding identification and implementation of controls, resolving audit issues, federal compliance issues, etc.