Clear Creek ISD Internal Audit Office
Department Contacts:
Christie Erickson
Internal Auditor
(281) 284-0184
cerickso@ccisd.net
Address:
Clear Creek ISD - ESC
Internal Audit Department
2425 E. Main St.
League City, TX 77573
We Are Committed Through a long-term commitment to this mission, we are known for our ability to help the District improve its process while retaining an essential control environment. We are committed to continual improvement of the audit process itself to make it ever more responsive to the District’s needs.
The Internal Audit Department provides a broad array of audit services to its primary client, the Board of Trustees. In order to ensure independent and factual appraisals of District operations, the department ascribes to strong ethical and professional standards.
The Clear Creek ISD Internal Audit Office is located in the Clear Creek ISD Education Support Center (Driving Directions), situated between the District Football Stadium and the Clear Creek Ninth Grade Center on F.M. 2094.
Our Mission
The purpose of the Internal Audit Department is to assist the District in safeguarding its resources by promoting an economical, efficient, and effective business and customer service environment based on sound and practical internal controls.
The mission of internal auditing is to assist the Superintendent, the Board of Trustees, and management meet District goals and objectives. The Internal Audit Department provides independent and objective insight, analysis, and recommendations to assist management in constructive change while effectively managing risk.
The following guidelines are used to perform internal audit activities:
- The Standards for the Professional Practice of Internal Auditing , published by the Institute of Internal Auditors, Inc.
- Code of Ethics as set forth by the Institute of Internal Auditors, Inc.
- Government Auditing Standards , published by the United States General Accounting Office (GAO)
In addition, internal auditors are required to attend continuing education courses relevant to the services they provide.
Departmental Standards: Ethical Requirements
Internal Audit strictly complies with professional ethical requirements. These include the ethical standards of the District and the rules of ethics promulgated by the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), and the Information Systems Audit and Control Association (ISACA).
Departmental Standards: Functions of the Internal Audit Department
The Internal Audit Department conducts independent and objective reviews of the Clear Creek Independent School District operations and procedures, and reports the findings and recommendations to the Superintendent and the Board of Trustees.
In order to meet this function, the following processes may be utilized:
- Evaluate the adequacy of the internal control structure
- Assess compliance with written policy and procedure, and applicable laws and regulations
- Evaluate the reliability and integrity of accounting and reporting systems
- Verify the existence of assets and ensure proper safeguard protection
- Review effectiveness and efficiency of the District’s resources
- Make constructive suggestions and recommendations
- Investigate reported occurrences of fraud, embezzlement, theft, waste, etc, and recommend controls to prevent or detect such occurrences
In performing these processes, the auditor is authorized by the Board of Trustees to have full, free, and unrestricted access to all property, personnel, and records relevant to the subject under review. Documents and information will be handled in the same prudent manner as by those employees normally accountable for them.
Oversight Committee
Committee Members
The Finance Committee has audit over-site function of the Internal Audit Department. Their role is to review and appraise the operational plans and performance of the overall Audit Department. The Finance Committee members are as follows:
- Paul McLarty, Chair, Chief Financial Officer
- Dr. Greg Smith, Superintendent of Schools
- Christie Erickson, Internal Auditor
- Dee Scott, Board of Trustee President
- Bob Davee, Board of Trustee
- Jeff Kohlenberg, Director Of Finance