Welcome to the Lake County Schools (LCS) District Auditor Website. The internal audit activity is established by the School Board. The internal audit activity’s responsibilities are defined by the School Board as part of their oversight role.
The School Board defines Internal Audit as follows: Internal Auditing is an independent and objective assurance and consulting activity that is guided by a philosophy of adding value to improve the operations of Lake County School District. It assists the School Board in accomplishing its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the District’s governance, risk management and internal control.
The internal audit activity will govern itself by adherence to The Institute of Internal Auditors’ mandatory guidance including the Definition of Internal Auditing, the Code of Ethics, and the International Standards for the Professional Practice of Internal Auditing (Standards). The Institute of Internal Auditors’ Practice Advisories, Practice Guides, and Position Papers will be adhered to as applicable to guide operations.