ABOUT THE GDOE INTERNAL AUDIT OFFICE

The Internal Audit Office (IAO) is responsible for providing an independent, objective assurance, and consulting activity designed to add value and improve the Guam Department of Education (GDOE)’s operations. It helps GDOE accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. Under the Superintendent of Education’s direction, the IAO has authority to conduct any audits, reviews, and special requests or investigate any matters within its scope of responsibilities with or without prior notice to management and/or external parties. Only the Superintendent could approve the distribution of IAO's reports to appropriate parties.

STRUCTURE AND INDEPENDENCE

IAO serves GDOE's administrative offices and schools. To ensure the independence and objectivity of the internal audit function:

• IAO is independent of all other departments within GDOE. IAO's Chief Auditor reports directly to the Superintendent and to the Guam Board of Education.
• Internal auditors perform their work by maintaining an impartial, unbiased attitude, and avoiding conflicts of interest. Any impairment to the independence and objectivity of IAO is disclosed.
• Internal audit activities are free from interference in determining the scope of engagements, performing examinations and communicating the results.

ACCOUNTABILITY

IAO is accountable to the Superintendent to:

• Report on the adequacy and effectiveness of GDOE's processes for controlling its activities and managing its risks in the areas set forth under its mission and scope of work.
• Report significant issues related to the processes for controlling GDOE's activities including potential improvements to those processes, and provide information concerning such issues through resolution.
• Periodically provide information on the status and results of the Annual Audit Plan and the sufficiency of internal audit office resources.
• Coordinate with and provide oversight of other control and monitoring functions (risk management, compliance, external audit, etc.)

IAO'S SCOPE OF WORK

IAO's scope of work includes determining whether GDOE management's risk management, control, and governance processes are adequate, effective, and functioning to ensure:

• Risks are appropriately identified and managed.
• Interaction with the various governance and stakeholder groups occur as needed.
• Significant financial, managerial, regulatory, and operating information is accurate, reliable, and timely.
• Employees' actions are in compliance with policies, standards, procedures, and applicable laws and regulations.
• Resources are acquired economically, used efficiently, adequately protected and are used for their intended purposes.
• Programs, plans and objectives are achieved.
• Compliance with laws, regulations, and policies.
• Quality and continuous improvement are fostered in GDOE's control processes.
• Significant legislative or budgetary issues impacting GDOE are recognized and addressed appropriately.

Opportunities for improving management control may be identified during the audits and communicated to appropriate levels of management.

AUDIT UNIVERSE

The audit universe is a list of all auditable units under GDOE’s purview. This includes all GDOE’s divisions, Guam public schools, and other learning institutions receiving local and federal funding through GDOE.