R277-116-3. Audit Director Authority and Responsibilities

  (1) The Audit Director shall:

  (a) manage the audit program and facilitate the audit process:

  (i) as approved and directed by the Board and audit committee;

  (ii) in accordance with the current International Standards for the Professional Practice of Internal Auditing; and

  (iii) in accordance with the USBE Internal Audit Department Policy and Procedure Manual.

  (b) act as the liaison for external audits of the Board;

  (c) maintain the classification of any public record consistent with GRAMA;

  (d) be subject to the same penalties under GRAMA as the custodian of a public record;

  (e) publish final reports on the Internal Audit department webpage if appropriate; and

  (f) make a copy of the USBE Internal Audit Department Policy and Procedure Manual to the general public upon request.

  (2) The Audit Director may contract with an LEA or other education entity to provide internal audit services to the LEA or other education entity if the contract is approved by the audit committee in accordance with Board contract policies.