Cincinnati Public Schools
Internal Audit Procedures
Attribute Standard 1200 – Proficiency and Due Professional Care
The Internal Auditor ensures that all engagements are performed with proficiency and due
professional care. All engagements will be performed in accordance with the Institute of Internal
Audit Standards. When the Internal Auditor performs work as part of the annual external audit
engagement, the work will be performed in accordance with Generally Accepted Government
Auditing Standards (GAGAS).
1210.A – Experience and Attributes Required
The Internal Auditor must hold a valid permit issued under section 4701.10 of the Ohio Revised
Code to practice as certified public accounting or a public accountant. 1 The Internal Auditor
must possess a minimum of 5 years experience in governmental accounting and auditing; public
accounting and auditing; or internal auditing. The Internal Auditor should possess extensive
knowledge of internal control and risk management principles, in addition to supervising and
conducting financial, operational, and compliance audit engagements
1210.A – Information Technology Engagements
The Internal Auditor must have sufficient knowledge of key information technology risks and
controls and available technology-based audit techniques to perform his or her work. The
Internal Auditor is not expected, however, to have the expertise of an auditor whose primary
focus and experience is information technology audit engagements.
1210.A – Knowledge to Detect Fraud
The Internal Auditor must have sufficient knowledge to evaluate the risk of fraud and the manner
in which it is managed by the District, but is not expected to have the expertise of an auditor
whose primary responsibility is detecting and investigating fraud.
1210.A – Outsourcing of Internal Audit Engagements
The Internal Auditor must decline or obtain competent advice and assistance for internal audit
and consulting engagements for which he or she does not have the knowledge, skills, or other
competencies needed to perform all or part of the engagement. When the Internal Auditor
determines that assistance is required to complete an engagement, the need for internal or outside
consultants must be communicated to the Audit Committee. If the determination is made that
external consultants are required, the Audit Committee must follow District procedures to obtain
1
Ohio Revised Code; Section 3319.06 – Internal auditor authorized – contract – evaluation.
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Cincinnati Public Schools
Internal Audit Procedures
the services of the outside consultants. All work related to internal audit and consulting
engagements completed by inside and outside consultants must be under the supervision of the
Internal Auditor.
1230 – Continuing Professional Development
The Internal Auditor is required to hold a valid CPA permit, which requires 40 hours of
Continuing Professional Education (CPE) credits annually. GAGAS require that 24 hours of
CPE credits in coursework related specifically to the government environment and government
auditing are obtained during every two-year period. The Internal Auditor may hold additional
certifications such as Certified Internal Auditor (CIA), Certified Government Auditing
Professional (CGAP), Certified Fraud Examiner (CFE), Certified Information Systems Auditor
(CISA), etc. that also require annual CPE credits, but should strive to identify professional
development opportunities that meet the requirements for all certifications without exceeding the
40 hour CPE requirement for the CPA permit.
The Internal Auditor should develop an annual professional development plan at the beginning
of each fiscal year. The plan should include the type of professional development required and
related costs. The professional development plan should meet the CPE requirements at a
reasonable cost and through coursework that facilitates and enhances the Internal Auditor’s
knowledge and expertise as it relates to completing the District’s Internal Audit Plan. The
professional development plan should be forwarded to the Treasurer/CFO for budgetary
approval.
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