The Internal Auditor will be responsible for 1) conducting internal audits/risk assessments as directed by the Board of Education to include making recommendations for improving internal control; 2) making recommendations to the Board of Education regarding areas for focused internal audit work; and 3) understanding and following the regulations of the Commissioner of Education in both these assignments. The Internal Auditor should be available to meet with the Audit Committee and/or the Board of Education. It is anticipated that there would be two meetings a year, lasting approximately sixty (60) minutes in duration. Audit Field Work • Audit Field Work – Risk Assessment and Focused Audit The field work should be scheduled with the principal contact. The risk assessment field work should be completed in the month of October or November. The focused audit work should be completed in the month of December or January. Any modification to these schedules should be discussed, and agreed to, by the Assistant Superintendent for Business and Operations prior to a modification being made. • Reports A draft copy of the audit report should be forwarded to the principal contact person within two weeks of field work being completed. The Internal Auditor preparing the draft report should be available by phone or in person to discuss the draft report. Within two weeks of the draft report being finalized, a finalized audit report should be forwarded to the principal contact.