Christie Erickson CCISD Internal Auditor

Welcome to the Clear Creek Independent School District Internal Audit Department web page. My hope is to provide you with useful information about the department and the changing internal auditing profession. Because of the tremendous and detrimental events having taken place over the last several years in the corporate world, the professionalism and independence of Internal Audit is more important than ever before.

Professionalism is demonstrated through widely recognized accounting and auditing certifications. Each member of the audit staff strive to achieve CPA, CIA, CISA, CFE and any other certifications that provide value to the audit function.

Independence is demonstrated through the department charter included in the web page and a reporting relationship to the Board of Trustees with oversight provided by the Finance Committee. Any lesser reporting relationship without each of these aspects leaves the District open for replays of what occurred at Enron, WorldCom, Tyco Global Crossing, Arthur Anderson, and unfortunately there are more examples that could be listed.

Report quality is demonstrated by a quality work process and review process. The quality of work is based on accounting and auditing standards. The review process must ensure adherence to these standards. The validation for the department’s standards and quality orientation comes by cyclical peer review.

Timeliness is demonstrated by the department’s responsiveness to demands of the organization it serves. A great report issued too late to do any good will not be highly valued. Therefore priority is given to ensure timeliness and consideration is given to narrow scopes per engagements.

Reliability is demonstrated by the department’s exacting standard for getting it right and contextually balanced. I ensure reliability by sharing the draft with the auditee and making sure the report addresses their concerns and issues.