INTERNAL AUDITOR SERVICES 2017-2018 SCHOOL YEAR - INTERNAL AUDITOR SERVICES 2017-2018 SCHOOL YEAR

The internal audit services should be conducted in accordance with the following guidance, as
applicable: the Statement on Auditing Standards (SAS) 54, Illegal Acts by Clients; SAS99,
Consideration of Fraud in a Financial Statement Audit; Management Anti-fraud Programs and
Controls (an attachment to SAS 99). The Auditor will evaluate the adequacy of the internal
financial controls of the District with emphasis on areas vulnerable to fraud and abuse; the
adequacy of the School’s current financial policies and procedures; and the adequacy of the
District’s financial and auditing organizational structure.