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Internal Audit

Internal Audit provides value-added audit and assurance, advisory, and investigative services in an independent, ethical and collaborative environment to the District and its colleges. Users of Internal Audit services include the Board of Trustees, management and staff, and other stakeholders. Internal Audit contributes to the District's mission by ensuring efficiency and effectiveness in risk management, control and governance. Internal Audit provides the Board of Trustees and senior management recommendations that streamline processes and eliminate inefficiencies. 

 

Rachel Snell, MPA: Internal Audit Director (Chief Audit Executive)

Rachel Snell profile photo

With a Master's degree in Public Administration from Arizona State University, Rachel started her career in internal investigations (retail), moved into skip trace collections (banking), and transitioned into the public sector performing operational work for a US Congressman. With additional experience in city government in such areas as community outreach, emergency management, and law enforcement, Rachel garnered operational experience at both the local and Federal levels. Rachel started an audit career with the Texas State Auditor's Office. Having worked in audit for state and local government, where she gained additional subject matter expertise in purchasing, contracts, hotel occupancy tax, social services, health care, and information technology, she was able to obtain several audit related certifications (CIA, CFE, CRMA, CICA). Rachel is active in professional organizations, serves as a speaker at events, and publishes articles in audit-related publications.

Contact Information

(714) 438-4602
rsnell1@cccd.edu

Maira De La Torre: Internal Audit Specialist

Maira De La Torre profile photo

Maira graduated from California State University, Los Angeles in 2012 with a Bachelor of Science degree in Business Administration with an emphasis in Accounting. Maira began her career as a payroll compliance auditor ensuring compliance with bargaining unit agreements. She has experience in the governmental accounting industry having performed municipality audits and working as a consultant in various cities' finance departments. Maira is a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), and Certified Internal Auditor (CIA).

Contact Information

(714) 438-4604
mdelatorre17@cccd.edu

Internal Audit offers various services that provide value to the District. Projects are categorized into four groups.

  • Audit and Assurance: Services through which internal auditors perform objective assessments to provide assurance. Examples of assurance services include compliance, financial, operational/performance, and technology engagements. Internal auditors may provide limited or reasonable assurance, depending on the nature, timing, and extent of procedures performed.
  • Advisory Services: Services through which internal auditors provide advice to an organization's stakeholders without providing assurance or taking on management responsibilities. The nature and scope of advisory services are subject to agreement with relevant stakeholders. Examples include advising on the design and implementation of new policies, processes, systems and products; providing forensic services; providing training and facilitating discussions about risks and controls. "Advisory services" are also known as "consulting services."
  • Investigation: Independent evaluations of allegations related to fraud, waste, abuse, or other wrongdoing and improper activities that may involve misuse or misappropriation of District resources.
  • Follow-Up: Inquiry and/or assessment of progress toward the implementation of recommendations made by Internal Audit as agreed upon by management.


Overall, various types of projects as described above may be performed by the audit team as part of its Annual Strategic Audit Plan or as an impromptu engagement based upon risk, organizational necessity, or in response to an allegation of fraud, waste, or abuse.


Each project is comprised of the following three stages:

  • Planning: Process during which internal auditors gather information, assess and prioritize risks relevant to the activity under review, establish engagement objectives and scope, identify evaluation criteria and create a work program for an engagement. 
  • Fieldwork: This phase includes assessing the adequacy of internal controls and compliance, testing of transactions, records, and resources, and performing other procedures necessary to accomplish the objectives of the audit.
  • Reporting: Written communication to management of engagement results including findings and recommendations.

 

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