• The purpose of the Berkeley County School District’s internal audit activity is to provide independent, objective assurance and consulting services designed to add value and improve the Berkeley County School District’s operations.

    The mission of the Office of Internal Audit is to assist members of the Berkeley County School Board and management in their achievement of the district’s organizational goals and objectives, and to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight. The internal audit activity helps the Berkeley County School District accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.

    The following guidelines are used to perform internal audit activities:

    • The Standards for the Professional Practice of Internal Auditing, published by the Institute of Internal Auditors.  
    • The Code of Ethics as set forth by the Institute of Internal Auditors.
    • The Governmental Auditing Standards, published by the United States General Accounting Office