Faculty and Staff Resources: Internal Audit
AUTHORIZATION
AND RESPONSIBILITIES
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Internal Audit has
the authority and responsibility to audit all aspects of
KCTCS. As such, Internal Audit shall have full and complete
access to any of the organization's records, technology, physical
properties, and personnel relevant to the performance of the
audit. Documents and information given to internal auditors
during a periodic review will be handled in a confidential and
responsible manner.
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Since objectivity
is essential to the audit function, Internal Audit will not engage
in any activity that would otherwise impair their
independence. They should not develop and install procedures,
prepare records, or engage in activities that would normally be
reviewed during the performance of their examination.
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Senior Management
is responsible for establishing internal controls for KCTCS.
The existence of Internal Audit does not in any way relieve KCTCS
personnel of the responsibilities assigned to them to establish
internal controls and efficient operations in their respective business units.
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