Internal Auditing Frequently Asked Questions
- How do I request an ad hoc or special audit or review?
- Internal Auditing Services is available to assist departments with control reviews and other types of projects. Departments should normally request the assistance of Internal Auditing Services through their vice presidents, who then contact the Director of Internal Auditing Services.
- How will I know when my unit is scheduled for an audit?
- Departments are selected for audit using a risk-based audit
approach. The appropriate vice presidents, deans, and directors
are notified of audits to be conducted in their areas.
Internal Auditing Services is somewhat flexible when scheduling
the exact start dates for the audits, considering factors
such as staffing levels and busy periods. Generally
a preliminary discussion takes place prior to any official
announcement of an audit.
Two to three weeks before the audit will start, an Introductory Memorandum will be sent to the responsible vice president/provost or dean and the director of the program being audited.
- What are the responsibilities of entities being audited?
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Supporting the role of internal auditing and cooperating with its efforts.
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Providing unrestricted access to all facilities, records, and information as well as to key managers for discussion purposes to facilitate completion of the audit process.
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Providing adequate working space.
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Responding to audit findings and recommendations in writing indicating the time frame for taking corrective action. If corrective action is not deemed appropriate, the reasons should be indicated when responding to the audit finding.
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Undertaking corrective action programs to resolve deficiencies brought to their attention by the Internal Auditing Services Department.
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Providing suggestions to the Director of Internal Auditing Services for improving the internal audit process.
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- What should I do if I suspect University assets have been misappropriated or that other suspicious activities have occurred?
- A department or individual, upon becoming aware of a known or suspected misappropriation or other improper or suspicious activity, shall immediately notify the Director of Internal Auditing Services at Ext. 5-4818.