The authority to perform audits is delegated to the Director, Internal Audit. This authority provides the Director, Internal Audit or his designated representatives full access to any and all University records necessary to conduct the purpose of an audit. In performing the audit function, internal audit has no direct responsibility for, nor authority over, any of the activities reviewed. Therefore, the internal audit review and appraisal process does not in any way relieve other persons in the organization of the responsibilities assigned to them. To permit the rendering of impartial and unbiased judgment essential to the proper conduct of audits, internal auditors will be independent of the activities they audit.
Independence is essential to the effectiveness of the internal audit office.
Internal Audit may take directly to the Chancellor, the University Auditor, the President, or The Regents matters that they believe to be of sufficient magnitude and importance. Internal audit reports directly to the Vice Chancellor, Administrative and Business Services and to the Office of the University Auditor. E. Scope Internal Audit is authorized to have full, free and unrestricted access to information including records, computer files, property, and personnel of the University in accordance with the authority granted by The Regents Internal Audit Mission Statement and Internal Audit Charter and applicable federal and states statues. Except where limited by law or University policy, the work of Internal Audit is unrestricted. Internal Audit is free to review and evaluate all policies, procedures, and practices of any University activity, program, or function.