政策库
675 External Audits
Authority: Approved by the 校董会
Last updated on: April 23, 2007
675.1 Responsibility of Internal Audit 部门
Internal Audit 部门 has the responsibility for coordinating the visits and/or inquiries of all compliance and financial outside auditors, e.g., federal, state audit agencies, and public accounting firms. As part of the audit coordination process, Internal Audit 部门 serves as a liaison between university offices and external auditors.
675.2 联系 with External Auditors
All initial contacts with external auditors are to be arranged through the Internal Audit 部门. If any University personnel are contacted directly by external auditors, they are to notify the Internal Audit 部门 immediately. The entrance conference is the initial meeting to discuss the scope of an external audit. The exit conference is the final meeting to discuss the recommendations.
675.2.1协调. The Internal Audit 部门 will coordinate all entrance and exit conferences with the appropriate University officials and with the external auditors. The Internal Audit 部门 may assign a designee to represent the Internal Audit 部门 during the review process.
675.3 External Audit Reports
The Internal Audit 部门 is to receive copies of all external audit reports within two weeks of receipt of the official reports. It is the responsibility of all University officials to assure all external audit groups have made the appropriate contact with the Internal Audit 部门 and that the Internal Audit 部门 receives a copy of all audit reports. University officials responsible for areas undergoing audits must contact the Internal Audit 部门 if any issues arise concerning the audit or possible findings.
Related Information
Policy Administrator:
Office of Finance and 政府政策联系:
Office of Internal AuditRankin Hall Room 332
(812) 237-7819