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​Internal Audit Mission
Our mission is to assist members of the School Board and management in the effective discharge of their responsibilities. The Internal Audit Department will strive to add value to the school district by fostering communication, professionalism and trust in promoting a control-focused environment.
 
The Internal Audit Department's role is to provide independent, objective assurance and consulting services designed to add value and improve the district's operations. It helps the district achieve its objectives by systematically evaluating and improving the effectiveness of risk management, control and governance, and the implementation of best practices.
 
Professional Standards and Independent Peer Review
The Internal Audit Department of Orange County Public Schools complies with the International Standards for the Professional Practice of Internal Auditing, issued by the Institute of Internal Auditors, which provides a framework for performing high-quality audit work with competence, integrity, objectivity, and independence. As part of these Standards, the department is required to have an external peer review at least once every five years performed by reviewers independent of the department. Click on the link to view our most recent Peer Review Report. The Management Letter and Response are also available at this link.
 
Independence
The Internal Audit Department audits operations of Orange County Public Schools. To function properly, auditors must be independent of the activities they audit. Such independence permits auditors to perform their work freely and objectively. The Senior Director of Internal Audit reports to the School Board through its Audit Advisory Committee, thereby providing the independence to objectively appraise operations of the school district.