Before the internal audit checklists are explained as to how to use them, we have prepared for your consideration an important section entitled, "Establishing an Internal Audit Committee". As Exodus 18 instructs, delegation of ministry responsibilities is a very important biblical principle for leadership to follow. Church leaders should strongly consider the establishment of an Internal Audit Committee to perform periodic internal audit reviews. Staff employees or other functioning committees of the church can perform these reviews, but their effectiveness is diminished because of their lack of independence. This separate section explains how to set up an effective Internal Audit Committee for your ministry and provides you with specific responsibilities and duties. Following the "How To Use Checklists" section, you will find the actual comprehensive internal audit checklists which will be used during the internal audit of your organization. These checklists cover the following areas: Governance and Legal, Management and Leadership, Finances, Accounting and Personnel. Drawing from numerous years of ministry experience and the management of church operations, these areas cover the primary organizational structure and major operational systems of a church. The Table of Contents discloses each separate sub-section for easy reference and use.
I hope and pray that these checklists will serve you and assist your ministry in becoming more effective and efficient in ministering for our Lord in the months and years to come. I am confident the Lord will direct you in this process as you strive to operate His house in a more "decent and orderly" manner.
Rod S. Iberg Executive Finance Officer Ohio District Council
(an exerpt from the Internal Church Audit Preface)