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Audit Buzz Newsletter
October 2023
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Engagement and Office Updates
It is wonderful to return to the Audit Buzz community after the schools started. In this issue of the Audit Buzz, we summarize the key take-aways from the October 4 Audit Committee meeting; provide ways to use professional skepticism in K-12 environment in the Knowledge Hive; recognize the Audit Committee citizen members; share OAG's recent events; and offer a training opportunity to Fairfax County Public Schools (FCPS) employees.
Prior editions of Audit Buzz are archived here on OAG's website.
As always, we appreciate the cooperation and courtesies extended to our staff by FCPS management and staff during all past, current, and future audit engagements.
Current Engagement Update
At the October 4 Audit Committee meeting, we presented the following agenda items:
In addition to the ongoing Continuous Monitoring, we are currently conducting the FY23 Local School Activity Funds, Food and Nutrition Services, and Facilities Maintenance audits.
Knowledge Hive
Using Professional Skepticism in the K-12 Environment
Professional skepticism is a term that is most often associated with auditors, and rightly so. As auditors, we have a responsibility to use professional skepticism as we complete our work by having a questioning mind, being alert to areas that could indicate misstatement or fraud, and an assessment of audit evidence. The Institute of Internal Auditors (IIA) defines professional skepticism as an “attitude that includes a questioning mind and a critical assessment of audit evidence”.
There are six elements of professional skepticism that auditors incorporate as we complete our work. These elements allow us to evaluate suspicious areas while remaining objective as we assess evidence.
Six Elements of Professional Skepticism
- Questioning mindset. Question the validity of the information provided.
- Suspension of judgement. Be objective when reviewing information and weigh the evidence and determine the sufficiency of the information before making a conclusion.
- Search for knowledge. Be curious in your search for knowledge.
- Interpersonal understanding. Understand the reasoning behind the actions taken.
- Self-determining. Have autonomy in decision making, evaluating, producing, and maintaining opinions.
- Self-confidence. Have confidence in yourself and your abilities.
It is important for auditors to incorporate professional skepticism in their work; however, there is a misconception that only auditors are responsible for professional skepticism. Auditors cannot be everywhere, so it is important that we all practice professional skepticism in our daily work.
Using professional skepticism in a K-12 environment
Think about your average day at work. Are there areas where having a questioning mindset could help protect FCPS?
There are areas in each of our work areas that could allow for us to incorporate professional skepticism. In an environment that is always busy, it’s easy to take things at face value. However, taking things at face value can allow for misstatements or even fraud to occur. In all areas, from teaching to administration, applying professional skepticism could help mitigate risks for the organization and help prevent or identify fraud.
How can you incorporate professional skepticism into a K-12 environment?
- First and foremost, having a questioning mindset is key. If something feels off, ask questions.
- Be objective and obtain proof. Never make accusations without having evidence to support this.
- Gather and organize evidence to understand a situation and to identify inconsistencies.
- Keep an open mind. Sometimes things are coincidental. That’s why gathering evidence is so important. You never want to accuse anyone with false information.
- Provide this evidence to the appropriate parties. Whether this is your principal, manager, HR, or the FCPS Fraud, Waste, and Abuse Hotline, report your suspicions and any evidence you have.
Key Takeaways:
- We are all responsible for protecting FCPS.
- Don’t take things at face value. If things feel off, ask questions, get additional support.
- Don’t conclude based on intuition, conclude based on sufficient appropriate evidence.
- Report suspicions and evidence to management.
Special Thanks and Recognition
Audit Committee Citizen Members
 Mr. Shames with FCSB, and FCPS leadership members at the July 13, 2023 School Board Meeting. [Not in picture: Mr. Warco]
Mr. Daniel Warco and Mr. Jonathan Shames served on the Fairfax County School Board (FCSB) Audit Committee as our citizen committee members with dedication and professionalism – Mr. Warco for three consecutive terms for a total of six years and Mr. Shames for one term for a total of two years. The success of the FCSB Audit Committee, in part, can be tied to the generous time and effort of Mr. Warco and Mr. Shames. Thank you again for your outstanding service and dedication, Daniel, and Jonathan!
OAG Recent Events
OAG at Leaders Need To Know Event
OAG presented to over 500 principals and school-based administrators in July 2023, at the Leaders Need to Know event. The topics covered are audit risks faced by schools in the Fairfax County, and fraud, waste, and abuse prevention. We appreciate FCPS management to allow this training event to happen, so that we can raise awareness amongst our school leaders.
Vietnam State Treasury Delegation Visit
The US Department of the Treasury Office of Technical Assistance hosted a delegation from Vietnam State Treasury. The delegation visited Office of Auditor General (OAG) in September, where we exchanged ideas in the area of internal audit within local governments. OAG shared our work surrounding risk assessment, internal audit, fraud waste and abuse prevention, and outreach and education with the delegation.
 Vietnam State Treasury delegation with FCPS members participating in this internal audit exchange.
Did you Know?
OAG Outreach and Education: Continuing Professional Education (CPE) Opportunity
OAG is registered with the National Association of State Boards of Accountancy (NASBA) and serves as the sponsor for the FCPS Continuing Professional Education (CPE) programs, dedicated to support FCPS employees with complimentary CPE credits required by various certification agencies. OAG is pleased to offer a new NASBA training opportunity for FCPS employees to earn up to 3 CPE credits:
Course: The Family Educational Rights and Privacy Act (FERPA), Virginia Freedom of Information Act (VFOIA), and the associated risks, including reputational, operational and compliance implications to FCPS
Date: December 1, 2023
Time: 9:00 AM - 12:00 PM
This training is designed for all FCPS employees, which will cover (a) mandatory reporting requirements, (b) roles and responsibilities of various internal stakeholders, and (c) real-life scenario. The Office of Public Records and the Office of Auditor General, will be presenting and sharing their experience at this training.
FCPS employees may sign-up for the training on MyPDE.
Next Audit Committee Meeting
The next Audit Committee meeting is scheduled for November 1 at 4:30 PM. Please refer to BoardDocs for meeting information once it becomes available.
Fraud, Waste, and Abuse Hotline:
(571) 423-1333 (anonymous voicemail)
InternalAudit@fcps.edu (email is not anonymous)
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