Marta G. Stahl, CPA
The Internal Audit Department is a service organization dedicated to assisting management at all levels in the effective discharge of their duties.
The Internal Audit Department has no “line” responsibilities, no day-to-day or month-to-month commitments or duties in the ongoing business of the institution.
The Internal Audit Department conducts independent and objective reviews of United Independent School District operations and procedures and reports findings and recommendations to the Superintendent and the Board of Trustees.
In Order to accomplish our objectives, we must perform the following on a continual basis:
- Evaluate the adequacy of the internal control structure;
- Assess compliance with written policies and procedures, and state and federal laws and procedures;
- Evaluate the reliability and integrity of accounting, reporting systems, and procedures;
- Verify the existence of assets and ensure proper safeguards for their protection;
- Review effectiveness and efficiency of the district’s resources;
- Make appropriate constructive suggestions and recommendations; and
- Investigate reported occurrences of fraud, embezzlement, theft, waste, etc., and recommend controls to prevent or detect such occurrences.
In performing these activities, the auditor is authorized to have full, free, and unrestricted access to all property, personnel, and records relevant to the subject under review.