Michael Chadwick, CIA, CICA
Brenda Peña, CFE
Anchorage School District Auditor
The Internal Audit Department staff of six includes a Director, a Principal Auditor, three Senior Auditors and an Audit Technician. Minimum qualifications for the Director require eight years of internal audit experience, four of those years at management level; a bachelor’s degree in accounting or business administration; and the professional certification of either CIA (Certified Internal Auditor) or CPA (Certified Public Accountant). Minimum qualifications for a Senior Auditor require a Bachelor’s degree or higher in a field emphasizing analytical skills, research, and organization of data.
The current department director provides the Municipality with more than 22 years of auditing experience. The current audit staff provides the Municipality with a combined total of 20 years of auditing experience. Additional professional certification held by the department director and staff includes: Certified Fraud Examiner (CFE), Certified Internal Auditor (CIA), and Certified Internal Controls Auditor (CICA).
Governmental Auditing Standards Section 3.45 requires that each auditor complete, every two years, at least 80 hours of continuing professional education that directly enhance the auditor's professional proficiency to perform audits. At least 24 of the 80 hours should be in subjects directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. At least 20 hours of the 80 should be completed in any one year of the two-year period. The courses taken by the audit staff to fulfill this requirement help keep them up to date with the latest auditing techniques and aware of current audit issues.