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内部 & 外部审计 政策 210.05

内部 & 外部审计 政策 210.05
Johnson County Community College
Series: 200 Administrative Services
Section: 会计 and Auditing

适用性: This Policy applies to all Johnson County Community College (“赌钱app可以微信提现” or the “College”) departments. 

目的: 的 purpose of this Policy is to establish an internal audit function and external audit requirements for 赌钱app可以微信提现.

I. 内部审计:

的 校董会 (the “Board”) has established an internal audit function to provide College management with information to better control operations. 内部 Audit is an independent review and appraisal activity with responsibility to audit all college operations as a service to management, and therefore the College. In order to maintain independence and objectivity, the Director of Audit and Advisory Services shall report directly to the Board, 通过审计委员会, with an administrative reporting relationship to the President. Audit 报告 will be submitted to the President and Audit Committee for review. 

Audit and Advisory Services will serve the College in a manner consistent with the 国际 标准 for the Professional Practice of 内部 Auditing (“标准”) promulgated by the Institute of 内部 Auditors (“IIA”). Audit and Advisory Services staff shall govern themselves by adherence to the IIA’s Code of Ethics. 的 标准 shall constitute Audit and Advisory Services’ procedures.

Notwithstanding any other provision of law, 赌钱app可以微信提现 Audit and Advisory Services staff shall have access to and authority to examine and reproduce, 所有的书, 账户, 报告, 抵用券, 对应的文件, 以及所有其他记录, bank 账户 and money or other property of 赌钱app可以微信提现 as necessary for any audit or investigation. Any officer or employee of 赌钱app可以微信提现 who possesses, controls or otherwise has access to these records shall permit access to, and examination and reproduction thereof, upon the request of the Director of Audit and Advisory Services, 或被任命者.

No provision of law providing for the confidentiality of any records or property shall prevent disclosure of records or evidence to Audit and Advisory Services, unless the provision specifically refers to and precludes access and examination of records by the audit function of an institution.

的 赌钱app可以微信提现 内部 Audit Charter provides additional detail for how the department will operate and can be obtained from the Director of Audit and Advisory Services.

II. 外部审计:

的 financial statements of the College shall be subject to an external audit each fiscal year by a firm of certified public accountants recommended by the President and approved by the Board. Such audit shall be submitted by the external auditors to the President and Audit Committee for review prior to acceptance by the Board.

Date of Adoption: 07/02/1990
修正:06/16/1994, 03/15/2007, 11/17/2011, 12/12/2013, 11/17/2017, 11/15/2018, 02/18/2021 (temporary committee suspension), 05/13/2021, 12/15/2022