Management’s Responsibilities During Audits

Successful audits require active participation between Internal Audit and the university department. As in any special project, an audit results in a certain amount of time being diverted from a department’s usual routine. All attempts are made by the auditor to be unobtrusive and not interfere with department operations.

Each audit has a defined scope and objectives. An auditor requesting information from a university department will explain the audit’s purpose and objectives so the department representative can understand the reasons for the questions being asked or requests being made.

The university department representative assists during the entire audit process by providing for the auditor’s requests in a timely manner. If it is determined that the office representative is not the best source for the information requested, the auditor should be directed to the responsible person.

It is appropriate to discuss any audit questions or concerns with the auditor, the audit manager or the director of Internal Audit.