Peer Reviews:
The following documents are to be used when performing peer reviews. Some members of HASDIA are interested in performing and receiving peer reviews as a way to improve their audit shops and to help others do the same. These reviews will also assist your Board of Trustees in assessing the performance of Internal Audit in their district. To ensure impartiality, a reviewing district will not receive their review from the same district that they've reviewed.
Peer
Review Work Program (Step by Step Instructions)
Request
for Information Forms
Auditee Survey
Interview
Questionnaire 1
Interview
Questionnaire 2
Interview
Questionnaire 3
Interview
Questionnaire 4
Interview
Questionnaire 5
Master Audit
Program (updated May 2006)
Findings
and Recommendations
Reviewers
Conclusions
Note: The information contained in the master audit program listed above (the IIA Standards) is from the International Standards for the Professional Practice of Internal Auditing. Copyright 2004 by The Institute of Internal Auditors, Inc., 247 Maitland Avenue, Altamonte Springs, Florida 32710-4201 U.S.A. (Reprinted with permission.)
Most Recent Peer Reviews:
Cypress Fairbanks ISD performed by Conroe ISD (Nov 2006)
See CyFair ISD's Report
Fort Bend ISD performed by Klein ISD (January 2004)
See Fort Bend ISD's Report
Clear Creek ISD performed by Fort Bend ISD (May 2003)
See Clear Creek ISD's Report
HASDIA did obtain approval from the IIA to conduct the peer reviews based on the audit program above. See comments:
Per Mary Radley, CIA- Quality Director- IIA:
The way that you describe the arrangement it sounds like an acceptable peer review pool as set forth in Practice Advisory 1312-1 and will meet the requirements of an external quality assessment as required by Standard 1312.
Scheduled
Peer Reviews:
Conroe ISD (estimated completion 2007) by by CCISD
Klein ISD (estimated completion 2007)
by CFISD
Spring Branch ISD (estimated completion 2007) by ??
Comments from Peer Review Recipients:
CFISD: ["Comments"]
CCISD: "The auditor conducted my peer review and it was good to
hear from an independent party that I was doing what I should be doing.
The Board of Trustees at CCISD were extremely impressed with the report
and happy to have some assurance of how well the audit department was
doing. I also received some valuable feedback from the auditor on how to conduct
a thorough risk assessment. I intend to incorporate this in my next audit
plan"
FBISD: "The auditor was very fair and helpful and she assisted me in refining the areas within my department that needed improvement. The Board of Trustees were pleased with the report and this gave them assurance that the Internal Audit Department was operating as it was intended."
