The Role of the Office of the Auditor General

  • What is the role of the Auditor General?

    The Office of the Auditor General (OAG) is the internal audit department for Loudoun County Public Schools.

    The Institute of Internal Auditors (IIA) defines Internal Auditing as:

    “An independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. The internal audit activity helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.”

    Consistent with its mission, the OAG provides administration with information, appraisals, recommendations, and guidance regarding the activities examined and other significant issues.

    The OAG executes and performs the following tasks in accordance with its overall strategy:

    • Verify the existence of assets and recommend proper safeguards for their protection.
    • Evaluate the adequacy of the system of internal controls.
    • Recommend improvements in controls.
    • Assess compliance with policies and procedures and sound business practices.
    • Assess compliance with state and federal laws and contractual obligations.
    • Review operations/programs to ascertain whether results are consistent with established objectives and whether the operations/programs are being carried out as planned.
    • Investigate reported occurrences of fraud, embezzlement, theft, waste, etc.

    Independence is essential to the effectiveness of the internal audit function. In carrying out the duties and responsibilities, the Auditor General will issue reports to the Loudoun County School Board. The Auditor General will meet with the Audit Committee of the Loudoun County School Board periodically to report the plans for audit activity, the results of audit activity, and to provide any other information required. The Auditor General has direct access to the Superintendent and the Board should matters of immediate significance arise which demand such attention.

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Organization Chart

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Last Modified on May 17, 2023