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.

PROGRAMS

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.  

Investigations

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

·         Corruption

·         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