All documents and information given to Internal Audit during their work will be handled in the same prudent manner that the College expects of the employees normally accountable for them. The Internal Audit Office has neither direct responsibility for, nor authority over, any of the activities, functions, or tasks it reviews. Accordingly, Internal Audit does not develop or write policies or procedures that they may later be called upon to evaluate. However, ownership of, and responsibility for these materials remains with management, not Internal Audit. Inc. The department is expected to consistently demonstrate high standards of conduct and ethics as well as appropriate judgment, independence, and discretion.
Members maintain a professional image and protect auditee confidences and confidential information.
The Director prepares an annual Internal Audit Plan for approval by the Board of Visitors. All audit work is summarized in timely written reports distributed to an appropriate list of recipients. In general, reports are distributed to all members of the Board of Visitors, the President, the Vice-President for Administration and Finance, the Auditor of Public Accounts, as well as the auditee, their immediate supervisor, and other department heads affected by audit findings. Special request reports may have a more limited distribution. Internal Audit will provide administration with adequate time to prepare responses to audit report findings before distributing the reports to appropriate recipients outside of College management.