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

I. Internal Audit:

The Board of Trustees has established an internal audit function to provide college management with information to better control operations. Internal Auditing is an independent review and appraisal activity with responsibility to audit all college operations as a service to management. In order to maintain independence and objectivity, the Executive Director of Audit & Advisory Services shall report directly to the Board of Trustees, via the Audit Committee, with an administrative reporting relationship to the College President. Audit reports will be submitted to the President and to the Audit Committee for their review. 

Internal Audit activities will be conducted in a manner consistent with the definition of internal auditing, the Code of Ethics, and Professional Standards, as set forth by the Institute of Internal Auditors.

Notwithstanding any other provision of law, the director, manager and staff of the college’s internal audit department during regular business hours 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 Johnson County Community College for any audit or investigation. Any officer or employee of Johnson County Community College who retains these records or property in his/her possession, under his/her control or otherwise having access to them, shall permit access to, and examination and reproduction thereof, upon the request of the Executive Director of Audit and Advisory Services, or his/her authorized representative.

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

II. External Audit:

The financial statements of the College shall be subject to 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 College’s Audit Committee for review prior to acceptance by the full Board.

Date of Adoption: 07/02/1990
Revised: 06/16/1994, 03/15/2007, 11/17/2011, 12/12/2013, 11/16/2017, 11/15/2018