Fiscal Year 2018 Audit Activities
This audit plan includes performance and compliance audit activities in Fiscal Year 2018 for the period of July 1, 2017 to June 30, 2018.
Credit Card Procedures
This audit is a carryover from FY2017 and will concentrate on the adequacy of the controls over maintenance of appropriate documentation, approval, oversight, and reconciliation; and compliance with DSD policies and regulations.
Internal Control Framework
This audit will identify the processes and procedures in each district department that is designed to provide reasonable assurance regarding the achievement of department objectives relating to finances, operations, reporting and compliance. The audit will also evaluate the adequacy and effectiveness of those processes and procedures. This will be a multi-year audit with FY2018 activities focusing on the accounting, accounts payable, purchasing, and warehouse departments.
This audit will concentrate on the adequacy of controls regarding employee travel. It will evaluate district practice against state and district policies, guidelines, and laws. It will also determine the existence and effectiveness of documentation, approval, oversight and reconciliation.
District Math Program
This audit will be broken down into two different parts. The first part will determine whether or not the continued development and use of the district math program is cost effective. The second part will evaluate the effectiveness of the program. It will also assess the use of district materials in achieving goals for student growth in math. It will determine the extent the program is being supplemented with external resources.
Follow-up on Previous Audits
The purpose of performing follow-up on audit recommendations is to determine that corrective actions have been put into place to address audit observations. Internal Audit will perform steps necessary to determine that agreed upon actions have been implemented in a timely manner and whether operations continue to have an adequate control structure in place.
Allegations of Fraud, Waste, and Abuse (Hotline)
Upon notification or discovery of suspected fraud, Internal Audit will oversee and coordinate actions taken in following up on the suspected fraud. Fraud related cases may be the result of calls to the hotline, employee and management reports of suspicious activities, and fraud identified during audits. Incidents reported directly to Internal Audit through the hotline or employee calls are initially reviewed by Internal Audit to determine the course of action.
Process Improvement Opportunities
Requests from the Board of Education, district management, or employees to identify opportunities to increase economy and efficiency of district programs or to evaluate compliance with current district policies and procedures or State of Utah regulations.