Return to accessibility navigation at the top of the page.

Pima County Community College District Board Policy

Board Policy Title:   Internal Audits
Board Policy Number:
   BP-2402
Adoption Date:
   12/17/80
Revision Date(s):    3/25/02, 1/11/10, 7/10/14
Review Date(s):  7/10/14
Schedule for Review & Update:    Every three years
Unit Responsible for Review & Update:  Board of Governors
Sponsoring Unit/Department:    Board of Governors
Motion Number:      4047
Legal Reference:   
    
Cross Reference: 
           


The Board of Governors authorizes the Chancellor, or his/her designee, to request the Office of Internal Audit (Internal Audit) to perform audits , consulting engagements and related professional services that evaluate and improve the effectiveness of risk management, internal controls, and governance processes.   Internal Audit shall perform work consistent with the Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing.

Internal Audit shall have direct access to the Chancellor and the Board of Governors.  Internal Audit shall remain independent and objective with the ability to report directly to the Board of Governors any situation where Internal Audit perceives a conflict of interest with, or on the part of, the Chancellor’s involvement with the subject of an audit.  If the auditor perceives a conflict of interest with, or on the part of, the Board of Governors’ involvement with the subject of an audit, Internal Audit shall have the ability to report directly to the Chancellor, outside legal counsel or an applicable state or federal agency.

Internal Audit will provide the Board of Governors and the Chancellor, at least quarterly, a report on the results of each engagement performed.  Matters of significance will be reported as soon as possible.