Internal Audit 宪章
宪章
The State Colleges 和 Universities System supports a system-wide, independent appraisal function to examine 和 evaluate the business 和 administrative activities of the System’s 社区 和 Technical Colleges. The coordination of the System’s internal auditing function is the responsibility of the System Director of Internal Audit. 然而, the Internal Auditing function of Bossier Parish 社区 College reports directly to its 总理. The Compliance Officer will prepare a proposed audit plan, which will include input from the 总理 for areas of audit concern 和 areas subject to increased risk. The plan will identify the audits to be conducted at Bossier Parish 社区 College during the fiscal year. The Finance 和 Audit Committee of the Board of Supervisors maintains oversight of the System-wide auditing function.
General Objectives of Audits 和 Reviews
- 确定 that the college’s overall system of internal control 和 administrative control 和 the controls in each department unit or 活动 under audit are adequate, 有效的, 非常高效。, 和功能. Audits will be conducted on a periodic basis.
- 确定 the reliability 和 adequacy of the accounting, financial 和 reporting systems 和 procedures.
- 确定, 在测试的基础上, that college 活动, including the administration of grants 和 contracts received or made, are in conformance with College policies 和 procedures, State 和 Federal laws 和 regulations, contractual obligations, 董事会的规则, 和 good business practices.
- 确定 the extent to which College assets are accounted for 和 safeguarded from losses of all kinds, 在适当的时候, 验证, 在测试的基础上, the existence of such assets.
General Scope of Audit Coverage
The general scope of audit coverage is college-wide 和 no function, 活动, or unit of the college is exempt from audit 和 review. 任何官员也不得, 管理员, or staff member prohibit the compliance officer from examining any college record, or interviewing any faculty/staff member or student which the auditor deems to be pertinent to the audit 和 review.
审计程序
The Compliance Officer will conduct audits 和 reviews according to generally accepted auditing st和ards using such audit programs, 技术, 和 procedures as are considered necessary under the circumstances. The operation of the internal audit function will be carried out consistent with The Statement of Responsibilities 和 道德守则 defined by the Association of College 和 University Auditors.
St和ards for the performance of the audit function are developed from the following:
The St和ards for the Professional Practice of Internal Auditing (Institute of Internal Auditors).
Statement on Auditing St和ards No. 1 (American Institute of Certified Public Accountants)
Limitation of Authority 和 Responsibility
The Compliance Officer reports direct to the 总理. In performing the audit, the Compliance Officer will have neither direct authority over nor responsibility for, any of the activities reviewed. The Compliance Officer will not develop 和 install procedures, 准备记录, make management decisions, or engage in any other 活动, which could be construed to compromise independence. 因此, internal audit reviews 和 appraisals do not in any way substitute for nor relieve other persons in the college of the responsibilities assigned to them.
| 批准: | ＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿ | 日期: | _______________ |
|---|---|---|---|
| Mr. 吉姆·亨德森 | |||
| 总理 |