ERIC Number: ED374828
Record Type: Non-Journal
Publication Date: 1991-Sep
Reference Count: N/A
Community College Internal Auditors: Internal Audit Guidebook.
Jones, Ronna; And Others
This guidebook includes information compiled by the "Audit Manual" committee of Community College Internal Auditors (CCIA) from several California community college districts regarding their internal auditing practices. The first section of the guidebook discusses the purpose of internal audits, indicating that audits assist members of the organization in the effective discharge of their responsibilities by furnishing analyses, appraisals, and recommendations concerning institutional activities. The second section discusses reporting relationships, including the relationship which auditors must maintain with the organization being investigated, suggesting that auditors should be independent of the activities they audit. The next section describes the obligations of internal auditors, including responsibilities for tasks other than internal audits, fraud detection, peer review, and audit scheduling and budgeting. Internal audit charters are discussed in the next section, which contains sample charters from several districts, designed to clearly define audit objectives, authorities, and responsibilities. The fifth section provides standards for the professional practice of internal auditing and audit manuals for two college districts. After a section presenting sample job descriptions for community college internal auditors in California, the seventh section provides a list of professional organizations and a bibliography of reference books. The final section presents the results of the CCIA's April 1991 survey of California community colleges, which gathered information on organizational structure, charter, operational responsibilities, compensation, staffing, and professional resources of internal audit functions. (MAB)
Publication Type: Guides - Non-Classroom; Tests/Questionnaires
Education Level: N/A
Audience: Administrators; Practitioners
Authoring Institution: Community Coll. Internal Auditors, Inc.
Identifiers - Location: California