Internal Auditing is an independent and objective assurance and consulting activity that is guided by a philosophy of adding value to improve the operations. Internal audit activity assists ACC in accomplishing its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of its governance, risk management, compliance and internal controls. Internal audit activity assists management in maintaining alignment with ACC strategic goals by evaluating activities, recommending improvements and providing other information designed to promote effective controls.

Internal audit activity is governed by Administrative Rule 3.0403.01, Internal Audit, and Board Policy CDC, Accounting - Audits.