The Office of Internal Audit (“Internal Audit”) at Washington University is an independent, objective assurance and consulting activity designed to add value and improve the University’s operations. Internal Audit helps the University accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, compliance, and governance processes. Internal Audit is established as a service to management and the Audit Committee of the Board of Trustees. It is the policy of the University to maintain an internal audit function as an integral component of the internal control environment.