Internal Audit

Purpose of Internal Audit

Internal auditing strengthens the organization's ability to create, protect, and sustain value by providing the Board and management with independent, risk-based, and objective assurance, advice, insight and foresight.

Internal Audit enhances the organization's:

Successful achievement of its objectives
Governance, risk management, and control processes
Decision-making and oversight
Reputation and credibility with its stakeholders
Ability to serve the public interest

Internal audit contributes to an organization's overall stability and sustainability by providing assurance on its operational efficiency, reliability of reporting, compliance with laws and/or regulations, safeguarding of assets and ethical culture. This, in turn, fosters public trust and confidence in the organization and the broader systems of which it is a part.

Role and Responsibilities

The Internal Audit function is governed by Board Policy 6836. The objective of the Internal Audit Department is to assist the Board of Education and District Administration in the effective discharge of their responsibilities by furnishing them with recommendations on strengthening internal controls of activities reviewed. The Internal Audit Department is responsible for providing reasonable assurance that internal controls are operating the way they are designed to work to support daily operations. The Internal Audit team works with objectivity, being independent from the daily operations to deliver an unbiased viewpoint and fairly assess, with integrity, how processes are working. Auditors provide a valuable perspective by being able to analyze current processes to highlight what is working well and where there is room for improvement.

An internal audit engagement focuses on:

Effectiveness and efficiency of operations
Reliability and integrity of financial and operational information
Safeguarding of assets
Compliance with state and federal laws

Reporting Structure

The Internal Auditor, also referred to as the Chief Audit Executive (CAE), reports to the Board of Education and reports functionally to the Audit Committee. This reporting relationship provides the highest level of organizational independence for the internal audit function.

Internal Audit Plan

The annual Internal Audit Plan (IAP) outlines the specific activities and objectives of the Internal Audit Department for the fiscal year. The plan is designed to evaluate the adequacy and effectiveness of the District's control and governance processes. The plan is intended to help support efforts to:

Identify and mitigate risks.
Maintain accurate, reliable, and timely financial, managerial, and operational data.
Achieve compliance with policies, standards, procedures, and applicable laws and regulations.
Acquire resources economically, use them efficiently, and protect them adequately.
Achieve Cincinnati Public Schools' programs, plans, and objectives.
Foster continuous improvement within the District’s control processes.
Recognize and address legislative or regulatory issues impacting the school system.

Each year, the Internal Audit Department submits its Internal Audit Plan to the Cincinnati Public Schools Audit Committee for review and approval.

The current plan was approved by the Audit Committee at the July 16, 2025 meeting and revised at the December 10, 2025 meeting.

View and download: Internal Audit Plan FY 2026

All Audit Committee documents are available and accessible through BoardDocs, the District’s official platform for Board meeting materials. BoardDocs serves as a comprehensive and publicly accessible archive, providing an additional resource for transparency and reference.