Regular internal audits help to protect University management against improper activities and provide constructive suggestions for improvement. The Internal Audit Office may audit any WSU unit or program. Internal auditors have no authority over the University operations being audited and are not responsible for any functions of University operating units. An audit does not relieve University administrators and employees of assigned responsibilities. The objective of internal auditing is to assist all levels of management with the effective discharge of their responsibilities by furnishing them with analyses, appraisals, recommendations, and pertinent comments concerning the activities reviewed.
Auditors promote uniform and responsible processing of all financial and functional operations.
Access University administrators are responsible for providing internal auditors access to all records, property, and personnel relevant to the subject under review. Code of Ethics WSU internal auditors discharge their duties in a manner consistent with the Code of Ethics of the Association of College and University Auditors and the Institute of Internal Auditors. Except in the case of unannounced cash counts, units are generally notified prior to audits. The Internal Audit Office determines the audit scope from preliminary review of existing internal controls, administrative functions, procedures, and possible problem areas. Review and analysis of the adequacy and effectiveness of established procedures and internal control.