The scope of the review varies depending on the request. The final report is issued to the requesting manager. Sometimes discoveries or events which occur during a project can change an audit's scope. In order to achieve the department's objectives, the Internal Audit staff has authority to access all financial, personnel, research and medical records. The Internal Audit staff ensures the safekeeping and confidentiality of all records and information used during an audit.
Audits vary in length.
The amount of time required depends on the audit objectives, the ease in obtaining the required information, the number of auditors assigned to the project and the quality of the client's records. The internal control reviews may take a week or two, while other broad based audits may take six to eight weeks. A positive working relationship between the client and the auditors is an important factor in the accuracy of information gathered and the timely completion of the audit. The audit or review is announced through an engagement letter. Internal Audit notifies the client in writing when his or her area is selected for an audit.