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Office of Internal Audit

Office of Internal Audit

Types of Engagements

Operational Audits - Designed to examine the use of unit resources in order to evaluate whether those resources are being used in the most effective and efficient ways to fulfill the College's mission and objectives. An operational audit includes elements of the other audit types listed below.

Financial Audits - Designed to review the accounting and reporting process of financial transactions, including commitments, authorizations, and receipt and disbursement of funds. The purpose of this type of audit is to verify that there are sufficient controls over cash and cash-like assets, and that there are adequate process controls over the acquisition and use of resources.

Compliance Audits - Designed to ensure adherence to laws, regulations, policies and procedures. Examples include federal and state law, Board of Regents policies and President's Office directives. Recommendations typically call for improvements in processes and controls intended to ensure compliance with regulations.

Information Systems (IS) Audits - Designed to evaluate the internal control environment of automated information processing systems and how people use those systems. IS audits typically evaluate system input, output, and processing controls, backup and recovery plan, and system security, as well as computer facility reviews. IS auditing projects can focus on existing systems, as well as systems in the development stage.

Management Advisory Services – These engagements are advisory and related client services activities that are intended to add value and improve an organization's governance, risk management, and control processes. The client determines the nature and scope with agreement from the auditor.

Investigations – The Office of Internal Audit is sometimes called upon to investigate accusations of inappropriate behavior made by staff employees or students. The Internal Audit Staff investigates allegations of fraud, waste, or abuse on the CSU campus.