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Internal & External Audit Policies 210.05
Johnson County Community College
Series: 200 Administrative Services
Section: Accounting and Auditing

Applicability: This Policy applies to all Johnson County Community College (“JCCC” or the “College”) departments. 

Purpose: The purpose of this Policy is to establish an internal audit function and external audit requirements for JCCC.

I. Internal Audit:

The Board of Trustees (the “Board”) has established an internal audit function to provide College management with information to better control operations. Internal 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, via the Audit Committee, with an administrative reporting relationship to the President. Audit reports 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 International Standards for the Professional Practice of Internal Auditing (“Standards”) promulgated by the Institute of Internal Auditors (“IIA”). Audit and Advisory Services staff shall govern themselves by adherence to the IIA’s Code of Ethics. The Standards shall constitute Audit and Advisory Services’ procedures.

Notwithstanding any other provision of law, JCCC Audit and Advisory Services staff shall have access to and authority to examine and reproduce, any and all books, accounts, reports, vouchers, correspondence files, and all other records, bank accounts and money or other property of JCCC as necessary for any audit or investigation. Any officer or employee of JCCC 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, or designee.

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.

The JCCC Internal Audit Charter provides additional detail for how the department will operate and can be obtained from the Director of Audit and Advisory Services.

II. External Audit:

The 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
Revised: 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