Internal Audit & Advisory Services The Department of Public Instruction (DPI) values good governance, risk management, and internal control processes. In 2007, the North Carolina General Assembly enacted the North Carolina Internal Audit Act, enabling the Department to strengthen its governance processes with an enhanced program of internal auditing. Internal Audit and Advisory Services provides unbiased, objective assessments of whether the Department’s resources are responsibly and effectively managed to achieve intended results. Our role is a cornerstone of good public sector governance and supports the DPI by providing independent oversight, insight, and foresight in the form of financial audits, operational audits, investigations, and advisory services. Our Vision To continually learn and improve in order to serve the Department with the highest level of client satisfaction within our independent and objective role To serve as a change agent to encourage fiscal integrity and continuing improvement in program delivery and program effectiveness To build strong and effective working relationships through mutual respect and teamwork To leave every place a little better than we found it Code of Ethics Internal Audit and Advisory Services applies and upholds the Institute of Internal Auditors' Code of Ethics, including the following principles: Integrity Objectivity Confidentiality Competency Audit Services In order to meet the responsibilities and objectives as set forth in the General Statutes, it is necessary for Internal Audit and Advisory Services to perform reviews and audits of varying types depending on the circumstances and requests from management. Each fiscal year a flexible audit plan is developed based on a risk assessment methodology, as well as requests from management. Internal Audit and Advisory Services provides the following types of audit services: Financial Audits A financial audit serves as a basis for expressing an opinion regarding the fairness, consistency, and conformity to financial information with generally accepted accounting principles. They may be full or limited in scope, depending on the objectives. The North Carolina Office of the State Auditor annually performs DPI's full scope financial audit. Internal Audit and Advisory Services performs scope-limited financial audits. These can include a review of administrative systems such as purchasing, payroll, and payables or a special examination of the financial activities of a division. Operational Audits Operational audits review the effectiveness and efficiency of operational units within the agency. Effectiveness measures how successfully an organization achieves its goals and objectives. Efficiency measures how well an entity uses its resources to achieve its goals. Compliance Audits A compliance audit measures the compliance of the client with established department, federal, or state laws, regulations, and/or policies. Information Technology Audits Information technology audits are conducted to evaluate the quality of the controls and safeguards over the information technology resources of the agency. These audits normally consist of reviewing the effective use of information technology resources, adherence to management's policies, and to encourage the design and implementation of adequate controls over computer applications and the computing environments in which they are used. Investigative Audits These audits are normally requested by management and/or anonymous tips and focused on alleged, irregular conduct such as internal theft, misuse of state property, and/or conflicts of interest. Consultations/Advisory Services Internal Audit and Advisory Services provides routine consultation and advisory services to DPI management. This may include, but is not limited to, interpreting policies and procedures, participation on standing committees, limited-life projects, ad-hoc meetings, and routine information exchange. Other Other special projects may be performed by Internal Audit and Advisory Services as delegated by the State Superintendent. It should be noted that Internal Audit and Advisory Services uses an integrated audit approach, combining financial, operational, compliance, and information technology audits. This approach is a cost-saving measure providing broader coverage of assurance. Reporting Fraud, Waste, and Abuse Use the following instructions to report potential fraud, waste, or abuse of the Department of Public Instruction's assets or resources. Please provide specific information (who, what, where, when, why, and how) so that we may investigate the matter thoroughly. If you would like for us to contact you directly, please provide your contact information. Additional Resources Professional Organizations American Institue of Certified Public Accountants (AICPA) The Institute of Internal Auditors (IIA) Association of Certified Fraud Examiners (ACFE) Association of Government Accountants (AGA) Association of College & University Auditors (ACUE) Information Systems Audit and Control Association (ISACA) Government & Accounting Links U.S. Government Accountability Office (GAO) Financial Accounting Standards Board (FASB) Governmental Accounting Standards Board (GASB) North Carolina Office of the State Auditor NC State Board of Certified Public Accountant Examiners North Carolina Law Audit Tools Audit Analytics & Continuous Monitoring Solutions (ACL) AuditNet SANS Institute Contact Mailing Address North Carolina Department of Public Instruction Internal Audit & Advisory Services 6301 Mail Service Center Raleigh, NC 27699-6301
Internal Audit & Advisory Services The Department of Public Instruction (DPI) values good governance, risk management, and internal control processes. In 2007, the North Carolina General Assembly enacted the North Carolina Internal Audit Act, enabling the Department to strengthen its governance processes with an enhanced program of internal auditing. Internal Audit and Advisory Services provides unbiased, objective assessments of whether the Department’s resources are responsibly and effectively managed to achieve intended results. Our role is a cornerstone of good public sector governance and supports the DPI by providing independent oversight, insight, and foresight in the form of financial audits, operational audits, investigations, and advisory services. Our Vision To continually learn and improve in order to serve the Department with the highest level of client satisfaction within our independent and objective role To serve as a change agent to encourage fiscal integrity and continuing improvement in program delivery and program effectiveness To build strong and effective working relationships through mutual respect and teamwork To leave every place a little better than we found it Code of Ethics Internal Audit and Advisory Services applies and upholds the Institute of Internal Auditors' Code of Ethics, including the following principles: Integrity Objectivity Confidentiality Competency Audit Services In order to meet the responsibilities and objectives as set forth in the General Statutes, it is necessary for Internal Audit and Advisory Services to perform reviews and audits of varying types depending on the circumstances and requests from management. Each fiscal year a flexible audit plan is developed based on a risk assessment methodology, as well as requests from management. Internal Audit and Advisory Services provides the following types of audit services: Financial Audits A financial audit serves as a basis for expressing an opinion regarding the fairness, consistency, and conformity to financial information with generally accepted accounting principles. They may be full or limited in scope, depending on the objectives. The North Carolina Office of the State Auditor annually performs DPI's full scope financial audit. Internal Audit and Advisory Services performs scope-limited financial audits. These can include a review of administrative systems such as purchasing, payroll, and payables or a special examination of the financial activities of a division. Operational Audits Operational audits review the effectiveness and efficiency of operational units within the agency. Effectiveness measures how successfully an organization achieves its goals and objectives. Efficiency measures how well an entity uses its resources to achieve its goals. Compliance Audits A compliance audit measures the compliance of the client with established department, federal, or state laws, regulations, and/or policies. Information Technology Audits Information technology audits are conducted to evaluate the quality of the controls and safeguards over the information technology resources of the agency. These audits normally consist of reviewing the effective use of information technology resources, adherence to management's policies, and to encourage the design and implementation of adequate controls over computer applications and the computing environments in which they are used. Investigative Audits These audits are normally requested by management and/or anonymous tips and focused on alleged, irregular conduct such as internal theft, misuse of state property, and/or conflicts of interest. Consultations/Advisory Services Internal Audit and Advisory Services provides routine consultation and advisory services to DPI management. This may include, but is not limited to, interpreting policies and procedures, participation on standing committees, limited-life projects, ad-hoc meetings, and routine information exchange. Other Other special projects may be performed by Internal Audit and Advisory Services as delegated by the State Superintendent. It should be noted that Internal Audit and Advisory Services uses an integrated audit approach, combining financial, operational, compliance, and information technology audits. This approach is a cost-saving measure providing broader coverage of assurance. Reporting Fraud, Waste, and Abuse Use the following instructions to report potential fraud, waste, or abuse of the Department of Public Instruction's assets or resources. Please provide specific information (who, what, where, when, why, and how) so that we may investigate the matter thoroughly. If you would like for us to contact you directly, please provide your contact information. Additional Resources Professional Organizations American Institue of Certified Public Accountants (AICPA) The Institute of Internal Auditors (IIA) Association of Certified Fraud Examiners (ACFE) Association of Government Accountants (AGA) Association of College & University Auditors (ACUE) Information Systems Audit and Control Association (ISACA) Government & Accounting Links U.S. Government Accountability Office (GAO) Financial Accounting Standards Board (FASB) Governmental Accounting Standards Board (GASB) North Carolina Office of the State Auditor NC State Board of Certified Public Accountant Examiners North Carolina Law Audit Tools Audit Analytics & Continuous Monitoring Solutions (ACL) AuditNet SANS Institute Contact Mailing Address North Carolina Department of Public Instruction Internal Audit & Advisory Services 6301 Mail Service Center Raleigh, NC 27699-6301
