Types of Services
Types of Audits
Administrative Internal Control Reviews (AICR)
Determine whether the unit is conducting its financial and business processes under an adequate system of internal control, as required by College policy and guidelines and good business practice.
Determine the adequacy of a unitís system(s) designed to ensure compliance with University policies and procedures and external requirements.
Address the accounting for, and reporting of, financial transactions, including commitments, authorizations, and receipt and disbursement of funds. The purpose of this type of audit is to verify that sufficient controls exist over assets, liabilities, revenues, and expenditures and that there are adequate controls over the acquisition and use of resources.
Information Technology (IT) Audits
Address the internal control environment of automated information processing systems and how people use those systems. IT audits typically evaluate system input, output, and processing controls; backup and recovery plans; system security; and computer facilities. IT audit projects focus primarily on systems in the development stage.
Examine the use of unit resources to evaluate whether those resources are being used in the most efficient and effective ways to fulfill the unitís mission and objectives. An operational audit can include elements of a compliance audit, a financial audit, and an IT audit.
Focus on alleged civil or criminal violations of state or federal laws or violations of University policies and procedures that may result in prosecution or disciplinary action. Allegations of theft or misuse of University assets, white-collar crime, and conflicts of interest are examples of issues addressed by investigative audits.
Types of Services Provided
Services provided to internal clients include:
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