Authority

Internal Audit operates under guidelines of the State Board of Education Audit Committee Charter. The 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. To the extent permitted by law, the 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.

Internal Audit will have no authority over the responsibility for the activities and operations reviewed, and 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.