Administrative Procedures Handbook
Internal Auditing
Telephone: 298-1664
Fax: 298-2089
General Policy
澳门六合彩历史记录 supports an Internal Auditing Department as an administrative staff function and as an independent appraisal function to examine and evaluate University business or administrative activities as a service to management and in accordance with the Fiscal Control and Internal Auditing Act (30 ILCS 10/1001 et seq. 1992). The Internal Auditing Office will also provide 澳门六合彩历史记录 management with advisory and consulting services when such services are deemed advisable in order to assist the organization in the accomplishment of its activities. Internal Auditing is also a primary contact with all outside audit agencies and should be notified when outside audit agencies contact University offices.
The internal auditing function is the responsibility of the Director of Internal Auditing, who reports directly to the President of the University. In carrying out their duties and responsibilities, internal auditors have full, free, and unrestricted access to all University activities, records, property, and personnel.
Operation of the internal audit function is carried out in accordance with the Codification of Standards for the Practice of Internal Auditing, as promulgated by the Institute of Internal Auditors, and standards published by the American Institute of Certified Public Accountants and General Accounting Office when applicable.
Scope of Audit Coverage
The general scope of audit coverage is University-wide and no function, activity, or unit of the University is exempt from audit and review. Audits include, but are not limited to, assessing internal and security controls and determining operational efficiency and effectiveness. In addition, all new computerized information systems and major changes to existing systems must be tested for appropriate security and internal controls prior to being placed into production.
No officer, administrator, or staff member may prohibit the internal auditors from examining any University record which is deemed pertinent to any audit or review. All employees are responsible for insuring that they do not, directly or indirectly, make or cause to be made materially false or misleading oral and written statements in response to appropriate requests from internal auditors, or fail to state or cause others to fail to state, any material fact which by its omission could mislead the internal auditors.
The Director of Internal Auditing has the authority to audit, or cause to be audited, the accounts of all organizations required to submit financial statements to the University. All external audit agencies are required to contact the Internal Auditing Office prior to their arrival on the 澳门六合彩历史记录 campus for audit purposes.
Reporting and Follow-up
The results of the examinations and internal control audits conducted by the Internal Auditing Office, as well as their opinions and recommendations are reported to the President of the University and to those responsible for taking corrective action.
Last reviewed: February 28, 2024
Office of the President
Sherman Hall 209
Telephone: (309) 298-1824
E-mail: President-g@wiu.edu听
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