DALLAS INDEPENDENT SCHOOL DISTRICT
CHIEF INTERNAL AUDITOR PERFORMANCE EVALUATION INSTRUMENT
CHIEF INTERNAL AUDITOR PERFORMANCE EVALUATION
The Board of Trustees has adopted a vision of becoming a premiere urban school district,
and a mission of educating all students for success. Towards achieving its vision and
mission, the Board has adopted goals and expects the Chief Internal Auditor to provide
leadership and direction for the Office of Internal Audit. Thus, the Chief Internal Auditor’s
Performance Evaluation shall be based on leadership and management of the Office of
Internal Audit towards achieving the Board's vision, mission, and goals.
The Chief Internal Auditor Performance Evaluation Instrument is based on two areas:
Leadership and Management Responsibilities and Major Expectations. In assessing the
Chief Internal Auditor’s performance, Board members of the Audit Committee will consult
data provided by the Chief Internal Auditor, data referred to in the specific items, and
other data the Audit Committee deem relevant to the assessment.
Section 1 - Leadership & Management: Performance by the Chief Internal Auditor
based on the prescribed job description forms the primary focus of the evaluation.
Section 2 - Major Expectations: Major expectations of the Chief Internal Auditor based
on key performance indicators form the secondary focus of the evaluation.
Rating Scale
The Chief Internal Auditor’s Performance Evaluation shall be rated according to the
combined evaluation by the Board members of the Audit Committee. Each subjective
criterion in Sections 1 shall be scored by each Board member of the Audit Committee.
The final evaluation scores for each criterion shall be the median of the individual Board
members’ scores. Each objective criterion (Section 2) shall be adopted based upon the
objective score. The sum of the scores from Section 1 and Section 2 shall determine the
Chief Internal Auditor’s Performance Evaluation score and rating.
The community members of the Audit Committee shall complete the same performance
evaluation form, providing their assessment of the Chief Internal Auditor’s performance.
However, their assessment is only to provide additional insight for the Board members of
the Audit Committee, and is not included in the final performance evaluation.
Comments may be made on any item. However, any rating of Exemplary or
Unsatisfactory must be accompanied by a comment indicating the reason for the rating;
if comments are not supplied, those ratings will be ignored when tabulating medians.
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DALLAS INDEPENDENT SCHOOL DISTRICT
CHIEF INTERNAL AUDITOR PERFORMANCE EVALUATION INSTRUMENT
SECTION 1 – LEADERSHIP & MANAGEMENT
1. Management: Directs audit staff in the planning, organizing, directing, and monitoring
of internal auditing operations, including assisting in hiring, training, and evaluating
staff, and taking effective actions to address performance matters.
a. Maintain a professional internal audit and investigative staff, supplemented by
short-term expert consultancies, which collectively have sufficient knowledge,
skills, experience, and professional certifications to meet the requirements of
the Office of Internal Audit charter.
b. Resources are acquired economically, used efficiently, and adequately
protected.
c. Programs, plans, and objectives are achieved.
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (4) (5) (6) (7)
Comments:
2. Risk Assessment: Directs the comprehensive identification and evaluation of the
organization’s audit risk areas and oversees the development of the annual audit plan
based on identified risks.
a. Risks are appropriately identified and managed.
b. Quality and continuous improvement are fostered in the District’s control
process.
c. Significant legislative or regulatory issues impacting the District are recognized
and addressed properly.
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (4) (5) (6) (7)
Comments:
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DALLAS INDEPENDENT SCHOOL DISTRICT
CHIEF INTERNAL AUDITOR PERFORMANCE EVALUATION INSTRUMENT
3. Audit Plan: Directs the overall performance of audit procedures, including identifying
and defining issues, developing criteria, reviewing and analyzing evidence, and
documenting client processes and procedures.
a. Develop a flexible annual audit plan, providing for review of District business
units at appropriate intervals, using appropriate risk-based methodology,
including any risks or control concerns identified by management.
b. Implement the annual audit plan as approved, including, as appropriate, any
special tasks or projects requested by management and the Board.
c. Provide an annual assessment of the adequacy and effectiveness of the
District’s processes for controlling its activities and managing its risks in the
areas set forth under the purpose and scope of work.
d. Report significant issues related to the processes for controlling the activities
of the District, including potential improvements to those processes, and
provide information concerning such issues through resolution.
e. Provide progress reports on the status and results of the annual audit plan and
the sufficiency of the Office of Internal Audit resources.
f. Coordinate with and provide oversight of other control and monitoring functions.
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (4) (5) (6) (7)
Comments:
4. Audit & Investigation Oversight: Directs the audit and investigation staff in
conducting interviews, reviewing documents, developing and administering surveys,
composing summary memos, and preparing working papers. Directs the audit and
investigation staff in the identification, development, and documentation of audit and
investigation issues and recommendations for improvement.
a. Assist in the investigation of significant suspected fraudulent activities within
the District and notify management and the Board of Trustees of the results.
b. Consider the scope of work of the external auditors and regulators, as
appropriate, for the purpose of providing optimal audit and investigative
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DALLAS INDEPENDENT SCHOOL DISTRICT
CHIEF INTERNAL AUDITOR PERFORMANCE EVALUATION INSTRUMENT
coverage to the organization at a reasonable overall cost.
c. Allocate resources, set frequencies, select subjects, determine scopes of
work, and apply the techniques required to accomplish audit and
investigative objectives.
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (4) (5) (6) (7)
Comments:
5. Audit Reporting: Communicates the results of audit and consulting projects via
written reports and oral presentations on a timely basis to management and the board
of trustees.
a. Significant financial, managerial, and operating information is accurate,
reliable,
b. Issue periodic reports to the Board of Trustees and District management
summarizing results of audit and investigative activities and timely.
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (4) (5) (6) (7)
Comments:
6. Relationship Development: Develops and maintains productive team-oriented
client, staff, management, and board relationships through individual contacts and
group meetings.
a. Interaction with the various governance groups occurs as needed.
b. Perform consulting services to assist management in meeting its objectives.
c. Keep the Board of Trustees informed of emerging trends and successful
practices in internal auditing.
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DALLAS INDEPENDENT SCHOOL DISTRICT
CHIEF INTERNAL AUDITOR PERFORMANCE EVALUATION INSTRUMENT
d. Provide a list of significant measurement goals and results to the Board of
Trustees.
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (4) (5) (6) (7)
Comments:
7. Professional Development: Pursues professional development opportunities,
including internal and external training and professional association memberships,
and shares information gained with co-workers.
a. District employees’ actions comply with District policies, standards,
procedures, and applicable laws and regulations.
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (4) (5) (6) (7)
Comments:
8. Benchmarking: Benchmarks audit work processes and promotes continuous
process improvement.
a. Evaluate and assess significant new or changing services, processes,
operations, and control processes coincident with their development,
implementation, and/or expansion.
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (4) (5) (6) (7)
Comments:
9. QAR: Leads the department’s quality assurance activities.
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DALLAS INDEPENDENT SCHOOL DISTRICT
CHIEF INTERNAL AUDITOR PERFORMANCE EVALUATION INSTRUMENT
a) Establish a quality assurance program by which the Chief Internal Auditor
assures the operations of internal auditing activities.
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (4) (5) (6) (7)
Comments:
10. Meetings: Represents internal auditing at management and board meetings and with
external organizations.
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (4) (5) (6) (7)
Comments:
11. Flexibility: Performs related work as assigned by the audit committee of the board
of trustees.
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (4) (5) (6) (7)
Comments:
12. Ethics: Comply with the District Code of Conduct and the Institute of Internal
Auditors’ Code of Ethics and International Standards for the Professional Practice of
Internal Auditing.
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (4) (5) (6) (7)
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DALLAS INDEPENDENT SCHOOL DISTRICT
CHIEF INTERNAL AUDITOR PERFORMANCE EVALUATION INSTRUMENT
Comments:
SECTION 2 - MAJOR EXPECTATIONS
Scored using data supplied by the Chief Internal Auditor.
13-Expectation 1:
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (2) (3) (4) (5)
Comments:
14-Expectation 2:
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (2) (3) (4) (5)
Comments:
15-Expectation 3:
Unsatisfactory Progressing Proficient Exceeds Exemplary
(0) (2) (3) (4) (5)
Comments:
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DALLAS INDEPENDENT SCHOOL DISTRICT
CHIEF INTERNAL AUDITOR PERFORMANCE EVALUATION INSTRUMENT
MANAGEMENT INCENTIVE RATING (100 POINTS MAXIMUM)
RATING TOTAL POINTS SALARY INCREASE
Exemplary 85-100 3%
Exceeds 70-84 2%
Proficient 54-69 1%
Progressing 40-54 0%
Unsatisfactory 00-39 0%
Reviewed by the Chief Internal Auditor
_______________________________________________ _____________________
Michael Singleton Date
By Audit Committee Members:
_______________________________________________ _____________________
Dan Micciche, Chair Date
_______________________________________________ _____________________
Lew Blackburn, Board Member Date
_______________________________________________ _____________________
Nancy Bingham, Board Member Date
Adopted by the Board of Trustees
_______________________________________________ _____________________
Miguel Solis, President Date
_______________________________________________ _____________________
Dan Micciche, Secretary Date
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