决定审计的内容
每年, 内部审计 proposes a slate of planned audits to 校董会审计委员会 for approval. We decide which departments to audit by considering:
- The relative risk of various operations throughout the University, giving consideration to numerous types of risk
- 过去审计的结果
- 来自内部审计团队成员的意见, 校董会审计委员会, 大学管理, 部门经理和外部审计员
- Requests for internal audit work from trustees or members of management
审计过程
在一般情况下, 如果我们选择你的部门接受审计, we'll discuss such with senior managers in your office well in advance. 而审计从来都不是一个好时机, there are often particular times that are the worst, 我们尽最大努力避免这些.
We'll schedule a pre-audit meeting with leadership of the area to solicit input as to what areas would be best to address in the scope of the audit. This is a great time to ask questions or raise concerns about the process 和 how you can help.
After we solicit input from leadership 和 do preliminary information gathering, we finalize the scope of the audit 和 an estimated timeline of how long the audit will take.
审计步骤
规划: We review any applicable regulatory st和ards, industry st和ards, 和 prior audit work papers. We then meet with key members of management with responsibility for the function to obtain insight into areas that could be a focus of the audit. 这个过程帮助我们确定审计的范围.
实地考察: We conduct interviews, observe your department's workflow, assess your department's 控制, review 和 analyze documents, 和 compare 和 contrast record data. We may also perform detailed testing on specific samples. During fieldwork, we discuss any potential findings with management as they arise. 如果发现是形式化的, we request a responsive management action plan 和 a date by which it will be completed.
更新: Our staff will regularly share information about the ongoing audit, 审计的时间和进度, any findings that have resulted from fieldwork performed 和 any areas that are stumbling blocks to completing the audit.
审计报告草稿: Our audit reports include the scope of the audit as well as affirmative results 和 findings. The draft report is provided to area leadership for review. While this is the first time management sees the draft audit report, all findings will have already been communicated to management prior to this time.
最终审计报告: Once management has had an opportunity to review 和 comment on the report, 最后定稿并分发. The st和ing distribution list for our audit reports includes a number of members of senior management 和 the chair of 校董会审计委员会.
调查结果: Our office revisits management responsible for the action plans in response to findings, in order to ensure the management action plans have been satisfactorily implemented. Findings are not closed until we are confident that adequate response has taken place. Reports on past due findings are provided to executive leadership 和 the Audit Committee at their periodic meetings.
