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ISBE is required by the Fiscal Control and Internal Auditing Act (FCIAA) to maintain a full time program of internal auditing. ISBE's Internal Audit Department is led by the Internal Audit Officer who reports directly to the State Superintendent and the Board.

The work performed by Internal Audit is subject to professional auditing standards promulgated by the Institute of Internal Auditors (IIA) and the State of Illinois State Internal Audit Advisory Board (SIAAB).

Internal Audit ​acts as ISBE's organizational liaison for external audit engagements of the agency. The Department works with federal auditors and special assistant auditors of the Illinois Office of the Auditor General to facilitate and coordinate external audit activities. For example, the annual Statewide Single audit, annual financial audit, and biennial compliance audit are performed by the Illinois Office of the Auditor General and are available on the their website: Office of the Auditor General - Statewide Single Audit, Office of the Auditor General - ​ISBE Audit Reports​.

• ​Fiscal Control and Internal Auditing Act
  
• Institute of Internal Auditors
• State Internal Audit Advisory Board
• Illinois Office of the Auditor General