Internal Audit Program
The Calgary Board of Education uses a risk-based approach to identify internal audit reviews that will be accomplished over a three-year period.
These reviews are conducted by a contracted internal audit firm and most result in an assessment of the internal controls within a given process. The internal auditor then makes recommendations to improve internal controls and the organization’s operations. These recommendations are reviewed by CBE administration, which develops and executes an action plan to address them, or a rationale on why the recommendations should not be implemented.
