How an Area is selected for an audit

There are primarily three ways areas are selected for review: (1) from an annual audit schedule, (2) from administrative requests, and (3) from employees, students, and outside parties who provide confidential informational tips.

Each year, the Office of the Internal Auditor, under the President’s supervision, determines the next year’s auditing schedule. The schedule is planned in detail, based upon the number of available working hours in the coming year, and the anticipated hours required for the performance of each scheduled audit. A number of hours will also be allocated for administrative requests. An administrative request includes the President, Cabinet, and any department heads.

The OIA will assess the internal and external risks associated with each area on campus, as well as the last time an evaluation was performed, and prioritize the audits accordingly.