Audit Plan

Board of Education Internal Audit Committee

John Robison (Chair) 
jrobison@dsdmail.net

Julie Powell 
jupowell@dsdmail.net

Image of Michelle Barber School Board member

Michelle Barber 
mibarber@dsdmail.net


 

Board of Education
Internal Audit Plan- For Performance and Compliances Audits

Description:

The Davis School District Internal Audit provides performance and compliance audit services to the School Board. Financial audit services are provided by DSD's external auditors and by the DSD's Director of Internal Audit who reports to the Superintendent.

Objectives and Responsibilities:

The overall objective of the DSD Internal Audit is to assist the DSD administration and the School Board in the effective discharge of their responsibilities by providing them with objective analyses, appraisals, recommendations, and pertinent audit comments concerning the following activities:

  • Reviewing and appraising the soundness, adequacy, and application of operating controls.
  • Promoting an effective system of internal controls at a reasonable cost.
  • Recommending operating improvements.
  • Determining whether a department or program is achieving its mission, goals, and objectives in an effective manner.
  • Assessing compliance with internal policies and procedures as well as local, state, and federal laws; and
  • Providing sufficient follow-up on audit findings to determine the degree of implementation of audit recommendations.

Standards of Practice

The DSD Internal Audit follows Government Auditing Standards.

Reporting Responsibilities

The School Board voted to retain BDO, an outside auditing firm, to fulfill Utah Code 53G-7-402(3). The firm reports directly to the Audit Committee and through the Audit Committee to the School Board. The Audit Committee consists of three members of the School Board. 

Allegations of Fraud, Waste, and Abuse

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 tips submitted 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. For more information go to the hotline webpage.


 

Prior Years