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Презентация на тему The Role of the Internal Audit Department

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Research Administrators NetworkDefinition of Internal Auditing“Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined
Research Administrators NetworkThe Role of the Internal Audit Department Research Administrators NetworkDefinition of Internal Auditing“Internal auditing is an independent, objective assurance Research Administrators NetworkWe’re Here to Help!Identify RisksFind Better Ways and Best PracticesPartner Research Administrators NetworkWe Report to the Board of Regents Audit Committee - Ensures Research Administrators NetworkWhat is Risk Based Auditing?Focus on risk of occurrences that Research Administrators NetworkWe have a plan!Risk based audit plan developed with input Research Administrators NetworkWhat Is the Plan? List of audits for fiscal year Research Administrators NetworkAuditable EntitiesWE DO AUDITOperations and complianceDepartmentsColleges or SchoolsPrograms, Grants, ContractsInformation Research Administrators NetworkInternal Audit is Intake Point for WhistleblowersUniversity policy requires Internal Research Administrators NetworkInvestigations of Fraud and Employee MisconductWhenever possible we will refer Research Administrators NetworkWho Are We?We are University employeesWe are certified public accountants, Research Administrators NetworkIt’s the “little” things that get you!Misreporting hours.Forgetting to obtain Research Administrators NetworkPreventive MeasuresMake sure your controls are workingReview and reconcileCheck the Research Administrators NetworkWhat is included in the audit report?What was foundWhy it Research Administrators NetworkWhat happens after the audit? Follow-up Review corrective action Report to Audit Committee Research Administrators NetworkWho Audits the Auditors?We must have a peer review at Research Administrators NetworkWe Want to Know How We Are DoingAt the completion Research Administrators NetworkWe are here to helpWe provide trainingRespond to policy and Research Administrators NetworkChristine Chavez Director of Internal Audit277-50161801 Roma NE
Слайды презентации

Слайд 2 Research Administrators Network
Definition of Internal Auditing
“Internal auditing is

Research Administrators NetworkDefinition of Internal Auditing“Internal auditing is an independent, objective

an independent, objective assurance and consulting activity designed to

add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. ” The Institute of Internal Auditors

Слайд 3 Research Administrators Network
We’re Here to Help!
Identify Risks
Find Better

Research Administrators NetworkWe’re Here to Help!Identify RisksFind Better Ways and Best

Ways and Best Practices
Partner With You to Find Solutions
Prevent

Problems

Слайд 4 Research Administrators Network
We Report to the Board of

Research Administrators NetworkWe Report to the Board of Regents Audit Committee -

Regents Audit Committee
- Ensures independence
Elevate issues to a level

where they can be corrected
Keeps Regents informed
Meets quarterly

Слайд 5 Research Administrators Network
What is Risk Based Auditing?
Focus on

Research Administrators NetworkWhat is Risk Based Auditing?Focus on risk of occurrences

risk of occurrences that could prevent the University from

achieving its goals
There are many types of risk – fraud, improper reporting, ineffective or inefficient use of resources, credibility loss, etc.
Focus on areas with high risk and high probability that controls are not in place or are weak

Слайд 6 Research Administrators Network
We have a plan!
Risk based audit

Research Administrators NetworkWe have a plan!Risk based audit plan developed with

plan developed with input from across the University
Risk factors:
Impact
Probability
Controls

Слайд 7 Research Administrators Network
What Is the Plan?
List of

Research Administrators NetworkWhat Is the Plan? List of audits for fiscal

audits for fiscal year
Based on risk assessment and

available man hours
Includes estimated budget hours and completion date
Approved by Audit Committee

Слайд 8 Research Administrators Network
Auditable Entities
WE DO AUDIT
Operations and compliance
Departments
Colleges

Research Administrators NetworkAuditable EntitiesWE DO AUDITOperations and complianceDepartmentsColleges or SchoolsPrograms, Grants,

or Schools
Programs, Grants, Contracts
Information Technology Systems
University-wide Processes


WE DO

NOT AUDIT
Specific individuals
Human Resource issues
Sexual harassment or other civil rights issues

Слайд 9 Research Administrators Network
Internal Audit is Intake Point for

Research Administrators NetworkInternal Audit is Intake Point for WhistleblowersUniversity policy requires

Whistleblowers
University policy requires Internal Audit to receive reports of
Misconduct
Fraud
Several

ways to report
Hotline
E-mail
Phone
Walk in


Слайд 10 Research Administrators Network
Investigations of Fraud and Employee Misconduct
Whenever

Research Administrators NetworkInvestigations of Fraud and Employee MisconductWhenever possible we will

possible we will refer to the appropriate Dean, University

Police, OEO or Human Resources for investigation
University policy requires Internal Audit to investigate if financial or operational
Internal Audit coordinates and reports to the State Auditor

Слайд 11 Research Administrators Network
Who Are We?
We are University employees
We

Research Administrators NetworkWho Are We?We are University employeesWe are certified public

are certified
public accountants,
internal auditors,
fraud examiners and

information system auditors
We are a staff of 7 auditors

Слайд 12 Research Administrators Network
It’s the “little” things that get

Research Administrators NetworkIt’s the “little” things that get you!Misreporting hours.Forgetting to

you!
Misreporting hours.
Forgetting to obtain prior approval when needed.
Using estimates

that are not supported.
Any violation of University policy.

Слайд 13 Research Administrators Network
Preventive Measures
Make sure your controls are

Research Administrators NetworkPreventive MeasuresMake sure your controls are workingReview and reconcileCheck

working
Review and reconcile
Check the work of your subordinates
Don’t give

in to the temptation to skip controls because you are busy!

Слайд 14 Research Administrators Network
What is included in the audit

Research Administrators NetworkWhat is included in the audit report?What was foundWhy

report?
What was found
Why it happened
What is required
What effect it

has
Recommendation for improvement
Response – who, when and how

Слайд 15 Research Administrators Network
What happens after the audit?
Follow-up

Research Administrators NetworkWhat happens after the audit? Follow-up Review corrective action Report to Audit Committee

Review corrective action
Report to Audit Committee

Слайд 16 Research Administrators Network
Who Audits the Auditors?
We must have

Research Administrators NetworkWho Audits the Auditors?We must have a peer review

a peer review at least once every five years
Our

Standards are set by the Institute of Internal Auditors, and the American Institute of Certified Public Accountants

Слайд 17 Research Administrators Network
We Want to Know How We

Research Administrators NetworkWe Want to Know How We Are DoingAt the

Are Doing
At the completion of each audit we will

send an after-audit-survey
We want you to rate our performance
Were we professional, helpful, timely and did we add value?
Please take the time to give us your feedback.

Слайд 18 Research Administrators Network
We are here to help
We provide

Research Administrators NetworkWe are here to helpWe provide trainingRespond to policy

training
Respond to policy and technical accounting questions
Offer suggestions for

improvement
Advisory role


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