The Office of Internal Audit is primarily responsible for carrying out risk assessment with college and district office managers. They are designed to assist the District and the Colleges by providing independent, objective assurance and consulting services designed to add value and improve the LACCD operations. The Department also brings a systematic, disciplined approach to evaluate and improve the effectiveness of the LACCD's risk management, control, and governance processes. The Office reviews all business and finance systems to ensure compliance with relevant policies, procedures, laws, and statutory regulations. They are also involved in reviewing procedures for safeguarding assets and verifying the existence of current assets. The Office of Internal Audit also directly oversees the assessment of operations and programs to determine whether results are consistent with established goals, objectives, and plans.