The Office of Internal Audit (OIA) is established as required by Section 2102 of the Texas Government Code. Internal audit adheres to the Institute of Internal Auditor's (IIA) Professional Practices Framework, the U.S. Government Accountability Office (GAO) Government Auditing Standards, and the Texas Internal Auditing Act.
Internal Audit evaluates and assesses agency functions and new or changing services, processes and operations. In addition, the office consults with management to advise and assist them in ensuring adequate design and internal controls are built into processes, coordinating external audit activities and following-up on recommendations issued as a result of audit work. OIA reports functionally to the TJJD Board and administratively to the executive director.
OIA uses information obtained throughout the year through audit work, meetings, training, participation in ad hoc committees, and input from management and the Board to conduct a risk assessment and develop the annual audit plan. The resulting plan includes both mandatory and discretionary projects ranging in scope and complexity. The TJJD board approves the plan.
Internal Audit Reports