Pima County Community College District Regulation

Regulation Title:  Internal Audit
Regulation Number:  RG-2402/A
Effective Date: 9/14/95
Approval Date:   9/14/95
Review Date(s): 7/2/03
Revision Date(s):  7/2/03
Sponsoring Unit/Department: Director of Internal Audit
Policy Title(s) & No(s).:   Financial Management, BP-2402 
Legal Reference:             
Cross Reference:   

The internal auditing function is an independent appraisal activity within Pima Community College for the review of operations as a service to the College administration.

The objective of internal auditing is to assist all members of the administration in the effective discharge of their responsibilities by providing analyses, appraisals, recommendations, and pertinent comments regarding the activities reviewed.

Internal Audit shall have complete access to College employees, policies, procedures, and records whenever such access is relevant to the activity under review.  The scope of internal audits include program and financial auditing.

The Director of Internal Audit should report to an officer whose authority is sufficient to assure both a broad range of audit coverage and the adequate consideration of an effective action on the audit findings and recommendations.  Therefore, the Director of Internal Audit shall report to the Chancellor.

In performing this function, the Director of Internal Audit has no direct line responsibility for or authority over any of the activities reviewed.  Therefore, the internal audit review and appraisal does not in any way relieve other persons in the organization of the responsibilities assigned to them.

Objectivity is essential to the audit function.  Therefore, the Director of Internal Audit should not develop and install procedures, prepare records, or engage in any other activity which would normally be reviewed and appraised and which could reasonably be construed to compromise the independence of the Director of Internal Audit.  The Director of Internal Audit's objectivity need not be adversely affected, however, by determining and recommending standards of control to be applied in the development of the systems and procedures being reviewed.