This book provides guidelines for conducting internal audits of school districts. The first five chapters provide an overview of internal auditing and describe techniques that can be used to improve or implement internal audits in school districts. They offer information on the definition and benefits of internal auditing, the role of internal auditing in the district control system, policy and procedure, the development of an internal audit plan, and internal-audit methodologies. Samples of hands-on documents accompany each chapter. The last chapter provides audit guides for the following areas: revenues, disbursements, accounting, fixed assets, cash and investments, student activity funds, transportation, food service, purchasing, warehousing, budgeting, record retention, maintenance and repair, sale of surplus material, risk management, affirmative action, labor negotiations, debt service and capital projects, human resources, management information services, and vendor/contractor conflicts of interest. Four figures are included. (LMI)