The existing school board auditors will generally continue to perform the tasks for which he or she was hired. They can however supplement the work of the RIATs by auditing high or medium level processes that are not included in the RIATs multiyear plan or will not be covered until the later years of the plan. The school board auditors may also be involved in enrolment or school generated funds audits that may help to reduce the regional internal audit team’s testing of these areas. In some cases, the school board auditors may assist in internal audits performed at their board by the RIAT, as long as the audit is not on the department of the school board that the auditor reports to. What is an example of an An example of a conflict that could be brought to and audit committee conflict resolved at the RCRC is the non-acceptance by an audit over internal audit that committee of the audit plan due to a disagreement over could be brought forward to the allocation of internal audit resources between the the regional conflict different school boards within the region. resolution committee (RCRC)? What if is a The RCRC has the final word in any disagreement. disagreement between the However, all parties should make all efforts to resolve regional internal audit team the disagreement through a collective process. and the RCRC? Can you provide examples Examples include reports that deal with confidential of the types of internal subject matter, contain details protected under privacy audit reports that would not legislation or discuss school board strategy. be shared with the external auditors? Is it appropriate for the Yes as the RIAT has a functional reporting relationship audit committee to evaluate to each audit committee in the region. Completed the RIAT? If so, what is evaluations from each audit committee are provided to done with the evaluations? the host board (senior business official for RIAM evaluations and RIAM for auditor evaluations). These evaluations are summarized and form part of each auditor’s annual performance review. What is the difference An external auditor’s report is a report that provides an between an external opinion on whether the information presented in the
The existing school board auditors will generally continue to perform the tasks for which he or she was hired. They can however supplement the work of the RIATs by auditing high or medium level processes that are not included in the RIATs multiyear plan or will not be covered until the later years of the plan. The school board auditors may also be involved in enrolment or school generated funds audits that may help to reduce the regional internal audit team’s testing of these areas. In some cases, the school board auditors may assist in internal audits performed at their board by the RIAT, as long as the audit is not on the department of the school board that the auditor reports to. What is an example of an audit committee conflict over internal audit that could be brought forward to the regional conflict resolution committee (RCRC)? An example of a conflict that could be brought to and resolved at the RCRC is the non-acceptance by an audit committee of the audit plan due to a disagreement over the allocation of internal audit resources between the different school boards within the region. What if is a disagreement between the regional internal audit team and the RCRC? The RCRC has the final word in any disagreement. However, all parties should make all efforts to resolve the disagreement through a collective process. Can you provide examples of the types of internal audit reports that would not be shared with the external auditors? Examples include reports that deal with confidential subject matter, contain details protected under privacy legislation or discuss school board strategy. Is it appropriate for the audit committee to evaluate the RIAT? If so, what is done with the evaluations? Yes as the RIAT has a functional reporting relationship to each audit committee in the region. Completed evaluations from each audit committee are provided to the host board (senior business official for RIAM evaluations and RIAM for auditor evaluations). These evaluations are summarized and form part of each auditor’s annual performance review. What is the difference between an external An external auditor’s report is a report that provides an opinion on whether the information presented in the