
	Where results make sense

Topic: Internal audit

	Evaluating the Internal Audit Team: Guidelines and Questions
		As a best practice, the internal audit team should not be the victim of a corporate downsizing; in fact, it is at precisely this time that the internal audit team should be doing extra monitoring regarding the safeguarding of corporate assets, the integrity of the internal control system, and related matters.
		The internal audit team is in the best position to determine whether the financial management team is able to address complex accounting issues on its own, or whether it relies too heavily on the independent auditor or other consultants for evaluation and decision-making.
		Finally, the audit committee should periodically assess the performance of the CAE and the internal audit team to ensure that they are appropriate agents of the audit committee in the organization.
	www.aicpa.org /Audcommctr/guidance_resources/ia_and_audit_cmte/15.htm (1078 words)

	Internal Audit Division (Site not responding. Last check: 2007-11-04)
		The Internal Audit Department was established on January 1, 2001 and performs performance, financial and compliance audits of County, School Board, Regional Library and Regional Jail activities.
		The Internal Audit Department works closely with the Board and Administration to ensure that local government provides quality service to the public through functions that are performed efficiently, effectively and in compliance with applicable laws and regulations.
		This is reflected in the average Internal Audit cycle or average time to complete 100% of the audits of each area of the County.
	www.co.hanover.va.us /intaudit/default.htm (373 words)

	Internal Audit Home
		The objective of internal auditing is to assist members of the organization in the effective discharge of their responsibilities.
		The objective of internal auditing is to assist all members of management in the effective discharge of their responsibilities, by furnishing them with analyses, appraisals, recommendations and pertinent comments concerning the activities reviewed.
		Internal audit activities will be coordinated with others so as to best achieve audit objectives and the objectives of the organization.
	www.alasu.edu /Internal_Audit/default.aspx?id=2 (856 words)

	DART.org - DART Internal Audit (Site not responding. Last check: 2007-11-04)
		Internal Audit cooperates with the management team to help all areas of DART successfully accomplish their goals and objectives.
		Internal Audit notifies the client in writing when his or her area is selected for an audit.
		Internal Audit appreciates the value of each person's time and tries to use the time allotted to auditors carefully; still, please be aware that auditors need to ask questions.
	www.dart.org /internalaudit.asp?zeon=IAProcess (1498 words)

	INTERNAL AUDIT \| University of Miami (Site not responding. Last check: 2007-11-04)
		The Department of Internal Audit is responsible for providing management and the Audit Committee of the University's Board of Trustees with independent and objective operational, financial, and investigative audits.
		Proposed corrective actions are required to be submitted in writing by the auditee to Internal Audit and are included in the final audit report that is submitted to the Audit Committee of the Board of Trustees. Four times per year, the Executive Director of Internal Audit reviews these reports with the Audit Committee.
		Internal Audit maintains its independence by not having any line authority or responsibility over activities subject to audit in the University and through its reporting relationship to the Audit Committee.
	www.miami.edu /internalaudit (241 words)

	Audit - Internal Audit Program
		The audit plan should cover at least 12 months and should be defined by combining the results of the risk assessment and the resources required to yield the timing and frequency of planned internal audits.
		The internal auditors should report the status of planned versus actual audits, and any changes to the annual audit plan, to the audit committee for its approval on a periodic basis.
		Audit work programs that set out for each audit area the required scope and resources, including the selection of audit procedures, the extent of testing, and the basis for conclusions.
	www.ffiec.gov /ffiecinfobase/booklets/audit/audit_02_internal_prog.html (1124 words)

	Internal Audit, Curtin University of Technology (Site not responding. Last check: 2007-11-04)
		The Director Internal Audit is administratively directly responsible to the University Secretary, operationally responsible to the Chair, Audit Committee, and reports to the Council through the Audit Committee.
		The Director Internal Audit has unrestricted access to the Chair of the Audit Committee, to whom all significant concerns relating to the adequacy and effectiveness of risk management, internal control and governance activities are reported, and to the Vice Chancellor.
		Internal Audit is independent of the activities that it audits to ensure unbiased judgements essential to its proper conduct and impartial advice to management.
	internalaudit.curtin.edu.au /charter.cfm (1987 words)

	Internal Audit
		The Internal Audit Director shall have direct access to the President and/or to the Board of Trustees in any instance where the Director of Internal Audit believes that such access is needed to fulfill the stated objectives of the department.
		The Internal Audit Office shall be free from control or undue influence in the determination of facts revealed by the examination or in the development of recommendations or opinions as a result of the examination.
		The Internal Audit Office shall be notified in all cases where the discovery of circumstances suggests a reasonable possibility that assets have, or are thought to have, been lost through defalcation or other security breaches in the financial and operating systems.
	www.finance.ohiou.edu /internal/principles.htm (1956 words)

	index
		The mission of the Office of Internal Audit Department is to assist University management and the Board of Trustees in identifying, avoiding and, where necessary, mitigating risks.
		Internal control is a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives.
		The three primary objectives of an internal control system are to ensure (1) efficient and effective operations, (2) accurate financial reporting, and (3) compliance with laws and regulations.
	www1.wfubmc.edu /audit (630 words)

	Evaluating the Internal Audit Team: Guidelines and Questions
		It is in the best interest of all concerned for the audit committee or board of directors and the internal audit team to maintain a strong positive relationship.
		The audit committee should view the internal audit team as their eyes and ears about what is going on within the organization.
		As a best practice, the internal audit team should not be the victim of a downsizing; in fact, it is at precisely this time that the internal audit team should be doing extra monitoring regarding the safeguarding of assets, the integrity of the internal control system, and related matters.
	www.aicpa.org /audcommctr/toolkitsnpo/Evaluating_Internal_Audit.htm (1262 words)

	Internal Audit
		Internal auditing is an administrative process designed to assist management in carrying out their responsibilities, by providing independent and objective reviews of operations.
		As internal auditors, we work with management to identify areas where internal controls need to be improved or to identify instances where agencies are not complying with laws and regulations.
		The DHH Bureau of Internal Audit may be contacted to request an audit, for advice or consultation on a particular issue, to report fraudulent activities, for interpretation of policy, etc. All requests made to the Internal Audit staff remain confidential to the extent allowed by departmental policy and State and Federal laws.
	www.dhh.state.la.us /offices/faq.asp?ID=94 (851 words)

	Internal Audit
		The hotline is located in a locked drawer in the Internal Audit office and has an answering machine, which allows up to 2 1/2 minutes to record your message.
		This authority is sufficient to assure both a broad range of audit coverage and the adequate consideration of an effective action on audit issues and recommendations.
		Special audit requests made after the schedule is approved are considered by the Director and Clerk for addition to the schedule.
	www.leeclerk.org /Internal_Audit.asp?VisText=ProfileText (546 words)

	:: Internal Audit - compact:: (Site not responding. Last check: 2007-11-04)
		INTERNAL AUDITING is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations.
		Internal Auditing reviews the reliability and integrity of information, compliance with policies and regulations, the safeguarding of assets, the economical and efficient use of resources, and established operational goals and objectives.
		Internal Audit (IA) partners and consults with management, the University community, and various constituents to help the University achieve its goals and to support compliance with policies, rules, and regulations.
	www.ncsu.edu /internal_audit/main.php?name=compact (3161 words)

	INTERNAL AUDIT
		The purpose of the Internal Audit Department is to assist the Board of Trustees, management, staff and faculty in safeguarding University assets and achieving institutional goals by delivering the highest quality service.
		An audit schedule for the upcoming year is prepared at the end of the fiscal year and approved by the University president.
		Audits are occasionally initiated during the year which are not part of the yearly schedule.
	www.wmich.edu /internal-audit (224 words)

	RIBGHE - Internal Audit (Site not responding. Last check: 2007-11-04)
		In carrying out their duties and responsibilities, members of the Internal Audit Department will have full, free, and unrestricted access to all activities, records, property, and personnel under the purview of the Board that are in any way related to the audit function.
		Internal audits are performed at all significant institution and Office of Higher Education activities, according to a risk based annual audit plan that is approved by the Finance Committee.
		The Internal Audit Department is managed by a Director, who reports to the Finance Committee of the Board of Governors through the Commissioner and Associate Commissioner for Finance and Management, on specific occasions, may have direct communication with the Finance Committee.
	www.ribghe.org /internalaudit.htm (3014 words)

	PASCOCLERK.COM - Internal Audit
		The Internal Audit Department of the Clerk’s Office provides auditing services to the County under the authority of the Constitution of the State of Florida.
		Audits are performed within professional guidelines and standards, which are issued by the Institute of Internal Auditors and also by the United States General Accounting Office.
		Note: Per 2005->Ch0119->Section%200713#0119.0713" TARGET="content"> Florida Statute 119.0713(3), Internal Audit workpapers and draft reports are not a public record until the final report is submitted to the Board of County Commissioners.
	www.pascoclerk.com /public-admin-internal-audit.asp (422 words)

	Internal Audit
		Audit Risk: is the risk that an auditor may arrive at the wrong conclusions and opinions of the work that they have undertaken.
		Audit Universe: An inventory of audit areas that is compiled and maintained to identify areas for audit during the audit planning process.
		The audit universe serves as the source from which the five-year audit plan and the annual audit schedule are prepared.
	www.internalaudit.bham.ac.uk /audit/glossary.htm (3500 words)

	Internal Audit Process
		Areas selected for audit are on an audit plan which is based upon input from university administration, Board of Regents, managers, and the Internal Audit staff.
		Internal control systems and procedures are evaluated through the observation of the unit's operations, discussions with the director and/or unit staff, and the review of a sample of transactions.
		The draft of the audit report is sent to the Vice President for Administration and Finance who requests the appropriate dean or vice president to prepare a response to each recommendation which will resolve the deficiencies identified.
	www.k-state.edu /internalaudit/process.html (459 words)

	Internal Auditing
		Ken Jones, the Manager of the Internal Audit Department, began his career with the City of Tempe in 1994 when he left the State of Arizona's General Accounting Office to join the City's Accounting Division as the City's Cash Manager, overseeing the banking and investment functions.
		Internal Audit recommends improvements to policies and procedures that will enhance the internal control structure of the City.
		Internal Audit's work is vital in maintaining the general public's trust and confidence that City resources are being used effectively and efficiently.
	www.tempe.gov /internalauditing (432 words)

	Internal Audit: Function, Services, & Scheduling
		Internal Audit is a control which functions by examining and evaluating the adequacy and effectiveness of other controls throughout Indiana University for administrators, the Board of Trustees and external auditors.
		Internal Audit actively participates in the development of new systems or enhancements to current systems, to promote the design of adequate internal controls prior to implementation and reduce the need for corrective measures at a later date.
		Internal Audit's efforts are designed to complement and coordinate with the State Board of Accounts' audits of the University Financial Statements and A133-Federal Awards.
	www.indiana.edu /~iuaudit/services.html (1036 words)

	XULA ::Internal Audit
		The Office of Internal Audit is a service department dedicated to assisting management at all levels in the effective discharge of their duties.
		The objective of the Office of Internal Audit is to have you as the client or Auditee involved at every stage of an audit engagement, so that you understand what the audit process is, and why we perform the process.
		Internal Audit’s mission is to strengthen the internal control environment throughout Xavier University by providing management and the Board of Trustees with ongoing risk assessments and constructive recommendations.
	www.xula.edu /internal-audit/audit-process.htm (1545 words)

	Internal Audit
		It is the policy of Georgetown University to provide an internal auditing organization as a means of supplying the President and the Board of Directors with an independent review of University operations and the adequacy of the performance of management personnel at all levels in the control of the operations for which they are responsible.
		The Director is authorized to conduct a broad, comprehensive program of internal auditing within the University which will include the examination and evaluation of the adequacy, efficiency and effectiveness of the systems of financial and management control of the University, and their compliance with University policies and plans.
		Audits deemed worthy of the attention of the President of the University and the Chairman of the Audit Subcommittee of the Board of Directors shall be forwarded.
	www.georgetown.edu /admin/ia/charter.html (793 words)

	USC - Internal Audit Department
		Audit working papers also show whether due professional care was exercised and illustrate compliance with professional auditing standards.
		The form and extent of this documentation is influenced by the size and complexity of the operation, as well as the nature of the internal control structure.
		Generally, the more complex the internal control structure and the more extensive the procedures performed, the more extensive the auditor’s documentation should be.
	www.sc.edu /iaudit/policy-wpdocs.htm (1270 words)

	Internal Audit
		The mission of Internal Audit is to support and assist all members of ETSU management and TBR in the effective discharge of their duties and responsibilities.
		Internal Audit staff use their knowledge and professional judgment to provide an independent appraisal of ETSU's financial, operational, and control activities.
		We examine, evaluate, and report on the adequacy of internal controls, the accuracy and propriety of transactions, the extent to which assets are accounted for and safeguarded, and the level of compliance with institutional and TBR policies in addition to government laws and regulations.
	www.etsu.edu /intaudit (130 words)

	Internal Audit Office - AUB
		The Internal Audit Office of the American University of Beirut was established approximately 30 years ago.
		The Audit Committee shall recommend an auditor for the Corporation to be appointed by the Board, shall define the scope of the audit to be performed, and shall review the annual financial statements of the Corporation prior to their submission to the Board.
		The Audit Committee may examine and consider such other matters relating to the internal and external audit of the accounts of the Corporation and relating to the Corporation's financial affairs as the Audit Committee may, in its own discretion, determine to be desirable".
	www.aub.edu.lb /~webaudit (196 words)

	County Of Orange - Internal Audit
		The Orange County Internal Audit Department (IAD) is a world leading, award winning Internal Audit function that is cited as a “Best Practice” model for the auditing profession.
		Internal Audit Annual Report to the OC Board of Supervisors.
		Internal Audit Monthly Reports to the OC Board of Supervisors.
	www.oc.ca.gov /audit (201 words)

	AABS Internal Audit
		The function of internal auditing is changing, it is now more than just a policing operation, the demands of modern business require an organisation to be more customer focussed, at the same time ensuring that management controls and Due Diligence requirements are constantly monitored and enhanced.
		However, many organisations do not view internal audit as a core competency and most would need to make substantial investments to ensure that their internal audit function stays at the leading edge.
		Outsourcing internal audit to Ernst and Young gives a organisation greater flexibility to meet business challenges and provides access to specialist resources whenever they are needed.
	www.ey.com /GLOBAL/content.nsf/Isle_of_Man/AABS_InternalAudit (287 words)

	TAMPA FLORIDA municipal government - Internal Audit Department
		Next, a five-year audit plan is developed to schedule a time frame for the audits.
		Our audits involve a systematic review of an area's activities and the development of objectives to evaluate performance and identify opportunities for improvements in their effectiveness and efficiency.
		An audit also includes assessments of applicable internal controls and compliance with requirements of laws and regulations when appropriate to satisfy the audit objectives.
	www.tampagov.net /dept_Internal_Audit (698 words)

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