This course provides an overview of the basics concerning the internal audit function and the importance of internal controls for charter schools and other non-profit educational entities. Topics covered in Internal Auditing course include: the internal audit function in California school districts, the role of the internal auditor, the “why” of internal auditing, the standards used by internal auditors, and how to respond to internal audit findings. Topics covered in the Internal Control course include: overview of internal controls, components of internal controls, who is responsible for internal controls in a school system, who benefits from internal controls, and failures that occur when there is a lack of internal controls.