Question

Your CPA firm has been contracted by the State of Texas to serve as the internal audit function for The State Board for Educator Certification. The certification board is organized into four broad areas: educator preparation, assessment and accountability, certification, and professional discipline, which includes investigations and enforcement.

Educator preparation. In the area of educator preparation, the certification board works primarily with entities preparing educators for state certification. The work includes guidance in program development, approval, and implementation. The board currently serves 70 universities, 16 community colleges, and 30 alternative teacher certification programs. The board also advises entities interested in initiating educator preparation programs. The certification board is involved in reviewing program approval procedures to streamline the process while maintaining the integrity of program review.

Assessment and accountability. State law requires that individuals pass examinations in the areas in which they seek certification. The certification board manages the development and administration of the Examination for the Certification of Educators in Texas (ExCET), Texas Examinations for Master Teachers (TExMaT), Texas Examinations of Educator Standards (TExES), Texas Oral Proficiency Test (TOPT), and Texas Assessment of Sign Communication (TASC) and (TASC-ASL) testing programs. Individuals typically take the TExES Pedagogy & Professional Responsibilities test and additional tests in the academic disciplines in which they seek certification after completing a program of preparation for the specific certificate(s). These tests assess the prospective educator’s knowledge of academic content and teaching, including understanding of learners. Test development and review of current tests is ongoing. Passing standards are reviewed periodically and recommendations from these reviews are presented to the board. The board sets the minimum score required to pass each certification test. Assessment professionals work with school district and educator preparation program staff to identify committee members for these activities.

The certification board monitors the quality of educator preparation at university and alternative certification programs through the Accountability System for Educator Preparation (ASEP). The certification board uses assessment data (TExES, ExCET, TExMaT, TOPT, TASC, and TASC-ASL) and the subsequent performance of beginning teachers to determine program quality and issue annual accreditation reports according to minimum acceptable performance levels established by the board.

Certification. The certification board is responsible for ensuring that educators are qualified to serve in the Texas public school system through:

? Issuing educator credentials to applicants who have completed the appropriate degree and have a standard credential from another state or another country.

? Issuing educator credentials to applicants who have completed requirements for certification at a Texas educator preparation program.

? Certifying applicants adding certification based on completion of the appropriate

examination(s).

? Issuing educator credentials to educational aides.

? Issuing emergency and nonrenewable permits to school districts and reviewing and approving hardship permits.

? Analyzing and disseminating data on certificate and permit activity.

? Coordinating applicant criminal investigations.

? Advising school district staff on assignment criteria for hiring appropriately certified

individuals.

Professional discipline. The certification board ensures that Texas educators meet the highest

standards of professionalism and ethical behavior. Through its enforcement of disciplinary rules and the Educators’ Code of Ethics, the board investigates allegations of educator misconduct to guarantee the safety and well-being of Texas school children and fellow educators. When determining whether sanctions against a certificate are warranted, the board conducts a thorough investigation and provides the educator an opportunity to be heard. Cases that are not resolved informally through agreed orders may result in informal hearings before the State Office of Administrative Hearings (SOAH).

Your firm uses a business process approach to internal auditing.

A. Identify five functions/processes involved in achieving the mission of The State Board for

Educator Certification (5 points).

B. Identify which of the functions/processes you consider most critical. Explain your reasoning (2 points).

C. Identify four risks to the function/process identified as most critical in B above. Rank the four risks (1 = highest). For each risk, identify a key control that could be implemented to mitigate the risk (6 points).

Risk Statement	Risk Rank	Potential Key Control

Internal auditing: assurance & advisory services 4th edition

Answer 1

Internal Audit of State Board for Educator Certification

A. Functions / processes

State Board for Educator Certification is is organized into four broad areas: educator preparation, assessment and accountability, certification, and professional discipline, which includes investigations and enforcement. Functions or processes that must be conducted in each of these areas are enlisted below:

Sr. No.	Area	Process/Function
1	Educator Preparation	1.1 Receiving and reviewing applications from entities preparing educators for state certification
1.2 Planning for implementation of educator certification program.
1.3 Review of program approval procedures to streamline the process while maintaining the integrity of program review.
2	Assessment and accountability	2.1 certification test development
		2.2 Setting of minimum score required to pass each certification test.
		2.3 Conducting program of preparation for the specific certificate(s)
		2.4 Administration of tests for various certifications done by the board
		2.5 Procurement of assessment data (TExES, ExCET, TExMaT, TOPT, TASC, and TASC-ASL) and the subsequent performance of teachers
		2.6 Determination of program quality and issue annual accreditation reports to entities according to minimum acceptable performance levels established by the board.
		2.7 Monitoring the quality of educator preparation at university and alternative certification programs through the Accountability System for Educator Preparation (ASEP)
3	Certification	3.1 Verification of fulfillment of criterion set for issuance of certification to educators
		3.2 coordinating and advising schools for mainting educator standards and other Ancillary requirements
4	Professional Discipline	4.1 Investigation of allegations of educator misconduct to guarantee the safety and well-being of Texas school children and fellow educators

B. Most critical processes: Since the Board's primary function is to ensure quality of education by setting up of standards by certification of educators in their respective field; following could be said to be critical processes:

1.2 Planning for implementation of educator certification program.

2.3 Conducting program of preparation for the specific certificate(s)

2.4 Administration of tests for various certifications done by the board

2.6 Determination of program quality and issue annual accreditation reports to entities according to minimum acceptable performance levels established by the board

2.7 Monitoring the quality of educator preparation at university and alternative certification programs through the Accountability System for Educator Preparation (ASEP)

3.2 coordinating and advising schools for mainting educator standards and other Ancillary requirements

4.1 Investigation of allegations of educator misconduct to guarantee the safety and well-being of Texas school children and fellow educators

C. Risk and controls in critical processes:

Process	Risk	Risk rating	Control
1.2 Planning for implementation of educator certification program.	Incorrect planning ignoring key areas	6	Verification of plans by external authority
2.3 Conducting program of preparation for the specific certificate(s)	Inadequate or improper execution of program by ground level Trainers	4	Surprise inspection checks to ensure quality training
2.4 Administration of tests for various certifications done by the board	Test not being conducted as per standards set by board	3	Surprise inspection checks to ensure tests being conducted as per standards
2.6 Determination of program quality and issue annual accreditation reports to entities according to minimum acceptable performance levels established by the board	Issuance of certifications/accreditation even when minimum acceptable quality standards are not achieved	2	Two or three level checks by independent unrelated teams to ensure standards are met
2.7 Monitoring the quality of educator preparation at university and alternative certification programs through the Accountability System for Educator Preparation (ASEP)	Certified university not following up with standards after obtaining the required certification	5	Periodic inspection and retests of educator as a part of continuous assessment
3.2 coordinating and advising schools for mainting educator standards and other Ancillary requirements	Schools not appointing certified educators	7	Mandating schools to report data of educators hired by them at a central data collection centres and periodic verification of sample of data submitted by schools
4.1 Investigation of allegations of educator misconduct to guarantee the safety and well-being of Texas school children and fellow educators	Dwindling of board's goodwill due to a certified educator's misconduct	1	Mandate time limits to avoid delays in assessment of cases of misconduct by educators and imposing strict penalties or proper action against those found guilty by withdrawal of certification granted earlier.