Internal Audit

Internal auditing is an independent, objective, assurance and consulting activity 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 risk management, internal control, and governance processes.

Authority and Independence

The Utah State Board of Education (USBE) is required by Utah Code 63I-5-201(4) to direct the establishment of an internal audit. The Internal Audit Department of USBE was established by Administrative Rule R277-116 and has the authority to audit all agencies governed by or provided resources by USBE, including:

  • Utah State Office of Education (USOE)
  • Utah State Office of Rehabilitation (USOR)
  • Utah Schools for the Deaf and Blind (USDB)
  • State Charter School Board
  • Sub-recipients (entities sub-awarded funds by the above organizations)

The Internal Audit Department is required to follow professional internal auditing standards and those standards require the internal audit function to be independent of management; therefore, the Internal Audit Department will not make management decisions or participate in daily operations other than to consult as requested.

Internal Audit Responsibilities

Internal Audit responsibilities are outlined in the Utah Code and Administrative Rule noted above as well as the Internal Audit Policy and Procedure Manual and Internal Audit Department Charter. These responsibilities include participating in an annual risk assessment, preparing an annual prioritized audit plan that is approved by the USBE Audit Committee, performing performance, financial and/or compliance audits, and reporting audit results. The Internal Audit Department also maintains a hotline and investigates any allegations reported.

Reporting Structure

The Internal Audit Section reports directly to the USBE Audit Committee. Draft reports, which are considered confidential, protected documents, will be provided to USBE and the Superintendent’s office, or appropriate management personnel, for a response. The response and any other feedback will then be incorporated into the final report. The final report will then be presented to the USBE Audit Committee, who will make appropriate motions to release reports to the full USBE.