Authorization and Responsibilities

  • Audit Services has the authority and responsibility to audit all aspects of KCTCS.  As such, Audit Services shall have full and complete access to any of the organization's records, technology, physical properties, and personnel relevant to the performance of the audit.  Documents and information given to internal auditors during a periodic review will be handled in a confidential and responsible manner.
  • Since objectivity is essential to the audit function, Audit Services will not engage in any activity that would otherwise impair their independence.  They should not develop and install procedures, prepare records, or engage in activities that would normally be reviewed during the performance of their examination.
  • Senior Management is responsible for establishing internal controls for KCTCS.  The existence of Audit Services does not in any way relieve KCTCS personnel of the responsibilities assigned to them to establish internal controls and efficient operations in their respective business units.