Internal auditing is an integral part of the District and functions under the policies established by the Board of Trustees. Internal auditing is authorized to direct a broad, comprehensive program of examination within the District. To allow the internal audit function to be discharged in an effective manner, the auditor has the authority to audit all functions and have unrestricted access to all records, personnel, and physical properties within the District.

To ensure independence and objectivity, internal audit shall not develop and install procedures, prepare records, or engage in any activity that would normally be subject to its review. Moreover, internal audit shall have no authority over, or responsibility for, any of the activities audited. Internal auditing is not intended to be a replacement for operating management's responsibility to implement and ensure the adequacy, effectiveness, and efficiency of internal controls, but rather is an evaluator of those controls.