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การตรวจสอบทางการเงินประจำปีและการตรวจสอบครั้งเดียว

Internal Audit REPORT 

การตรวจสอบทางการเงินประจำปีและการตรวจสอบครั้งเดียว

Each year, our Internal Audit Branch works with the state’s Office of the Auditor to provide an Annual Financial and Single Audit report with an external evaluator. Published in the spring, this report covers the previous fiscal year, and provides a judgment about the fairness of presentation of our financial statements. The audits are required for organizations, like HIDOE, that receive federal financial assistance.​​​

Financial and Compliance Audit Reports

​​​​​​​​​​​​​​​​​​​​​​​​Scope of the Office

The role of Internal Audit is to ensure the operational processes of the Department work as designed and are effective and efficient. Internal Audit reviews and analyzes these processes to ensure:

  • Risks are identified and handled properly.
  • Communication with important groups and stakeholders happens as needed.
  • Important financial and operational information is accurate, reliable, and shared on time.
  • Employees follow the rules, policies, and laws that apply to them.
  • Resources are bought wisely, used efficiently, protected and used for the right purposes.
  • Programs and goals are achieved as planned.
  • We follow all laws, regulations and policies.
  • We encourage quality and continuous improvement in its processes.
  • Any new laws or regulations that could affect the Department are noticed and addressed.

During audits, the branch may also find ways to improve management control and shares them with the appropriate leaders.

Structure and Independence

Internal Audit serves all of our administrative offices and schools. To ensure the branch remains independent and fair:

  • Internal Audit operates separately from all other offices in the Department. The director reports directly to the superintendent.
  • Internal auditors will do their work fairly, without bias, and avoid any conflicts of interest. If anything affects independence or fairness, this will be reported to the superintendent.
  • The branch has the freedom to choose what areas to review, how to conduct its work, and how to report the results, without interference.

Authority

The Internal Audit director and staff have the following rights to do their job effectively:

  • They can access all areas of the Department, including records (in any form), property and employees.
  • They can decide how to use resources, how often to perform audits, what areas to focus on, how detailed the work should be, and what methods to use to meet audit goals.
  • They can ask for help from staff in different departments during audits and can also seek specialized services from within or outside the Department, if needed.

Note: Assurance services involve an objective assessment of evidence for the purpose of providing an independent opinion or conclusions regarding an entity, operation, function, process, system or other subject matter. Examples may include financial, performance, compliance, system security and due diligence engagements. 

Consulting services are advisory in nature and are generally performed at the specific request of an engagement client. The nature and scope of which are also agreed upon with the client and which are intended to add value and improve an organization’s operations. Examples include counsel, advice, facilitation, process design and training. ​​

for more information

Denise Yoshida
Phone: 808-784-6235
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