1.13 Internal Audit

The Internal Audit & Management Advisory Services (IAMAS) Department is granted authority to:

1. Assess all MCCCD functions, programs and control systems, and is responsible to advise the Audit & Finance Committee and management concerning the condition of reviewed functions, programs and systems.
2. Allocate resources, set frequencies, select subjects, determine scopes of work, and apply the techniques required to accomplish audit objectives.
3. Obtain the necessary assistance of personnel in units of the organization where they perform audits, as well as other specialized services from within or outside the organization.

The IAMAS Department is not authorized to:

1. Perform any operational duties for the organization.
2. Initiate or approve accounting transactions external to the Internal Audit department.
3. Direct the activities of any organization employee not employed by the Internal Audit Department, except to the extent such employees have been appropriately assigned to assist the internal auditors.

In the performance of audits, members of the IAMAS team are granted unlimited accessibility to all MCCCD activities, records, property, and employees, within the limits of the law, and are charged with maintaining stringent accountability of safekeeping and confidentiality.  They are granted unrestricted access to the Chancellor, all Vice Chancellors, all college presidents and provosts, the MCCCD Governing Board, and the Audit & Finance Committee.

See Appendix FM-1, which contains the IAMAS Department’s mission statement, accompanied by explanatory sections on scope of work, accountability, reporting relationships and independence, responsibility, and standards of audit practice.