Internal Audit Guide for Student Activity Funds
Author | : Association of School Business Officials of the United States and Canada. Research Corporation |
Publisher | : Association of School Business Officials International |
Total Pages | : 28 |
Release | : 1981 |
ISBN-10 | : STANFORD:36105030862853 |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Download or read book Internal Audit Guide for Student Activity Funds written by Association of School Business Officials of the United States and Canada. Research Corporation and published by Association of School Business Officials International. This book was released on 1981 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purposes of this handbook are to help improve internal systems for auditing funds received from student activities and to help ensure that school board policies and good business practices are being followed. After brief introductory sections, the document discusses internal auditing functions and standards and notes the internal auditing department's role as a part of the district management team. The next section considers the planning of an internal audit, while four subsequent sections look at internal auditors' review of general controls on student activities (including forms, records, and procedures) and their reviews of student activity revenues, expenditures, and reporting procedures. The document's final section describes the preparation and presentation of the internal audit report and suggests follow-up actions. (Author/RW)