To the extent permitted by law, Internal Audit staff will have complete, unlimited and unrestricted access to all university activities, records (including paper-based documents and electronic information), property, systems and personnel. Audit staff will be free from undue influence in selecting activities to be examined and in determining the audit techniques and procedures to be used.
Internal Audit operates under the guidelines of the State Board of Education Audit Committee Charter. Our departmental charter and audit plan are reviewed and approved annually by the committee. In carrying out its roles and responsibilities, Internal Audit will have unrestricted and direct access to the Audit Committee.
It is the responsibility of university management to ensure internal controls are implemented and effective in mitigating risks affecting university operations. The university’s Audit Committee is responsible for monitoring whether management is taking timely and adequate corrective action in response to audit recommendations.