ABOUT THE DALLAS ISD OFFICE OF INTERNAL AUDIT
The Office of Internal Audit provides independent, objective assurance, consulting services and investigative services to the Dallas ISD that is designed to add value and improve operations of the District. This is accomplished through audits and investigations.
Audits and Reports
The Office of Internal Audit conduct audits through assurance and consulting engagements within the Dallas ISD. The staff of the office will follow up on recommendations made in previous audits to assure compliance with District policy and procedures.
The investigators assigned to the Office of Internal Audit investigate allegations of fraud, waste and abuse in the Dallas ISD. The investigators are committed to eliminating fraud and creating a highly ethical environment throughout the District.
The Office of Internal Audit conducts investigations in the following areas:
· Theft or misappropriation of District assets, resources and time
· Falsification of, altering or tampering with official documents and school records
· Misconduct involving fraud, waste or abuse
· Unauthorized or misuse of District information or data
· Conflicts of interest
· Offering or accepting money or items of value.
· Personal use of District-owned assets or supplies
· Improper use of District funds, including bond or grant funds
· Violations of District procurement policy or contract fraud
Fraud, Waste and Abuse
If you have information that relates to fraud, waste or abuse within the Dallas ISD, please report it to the Office of Internal Audit or call the Districts Hotline at 1-800-530-1608 or provide the information on line. You may remain anonymous if you wish.
Fraud – has been defined in various ways. Generally Accepted Government Auditing Standards describes fraud as:
A type of illegal act involving the obtaining of something of value through willful misrepresentation. Whether an act is, in fact, fraud is a determination to be made through the judicial or other adjudicative system and is beyond the auditor’s professional responsibility.
Waste – involves the taxpayers not receiving reasonable value for money in connection with any government funded activities due to an inappropriate act or omission by players with control over or access to government resources (e.g., executive, judicial or legislative branch employees, grantees or other recipients). Importantly, waste goes beyond fraud and abuse and most waste does not involve a violation of law. Rather, waste relates primarily to mismanagement, inappropriate actions and inadequate oversight.
Abuse – involves behavior that is deficient or improper when compared with behavior that a prudent person would consider reasonable and necessary business practice given the facts and circumstances. Abuse also includes misuse of authority or position for personal financial interests or those of an immediate or close family member or business associate..
Employee Certifications within the Office of Internal Audit
Certified Digital Forensics Examiner
Certified in Financial Forensics
Certified Fraud Examiner
Certified Government Auditing Professional
Certified Information Systems Auditor
Certified Inspector General Investigator
Certified Internal Auditor
Certified Public Accountant
Chartered Global Management Accountant
Law Enforcement Auditor
Certified Internal Controls Auditor
Registered Texas School Business Administrator