Performing the Audit

When performing a review of a given area, the following process is normally followed.  There may be  instances when procedures must be revised in order to accommodate any unique circumstances.

Contact Departmental Management

All departments selected for a full review in the next fiscal year will be officially notified in writing of the tentative date of the audit.  An entrance conference is held with the appropriate personnel in your department to discuss the general objectives of the review, as well as any pertinent information contained in the preliminary survey.    Management is encouraged to discuss any aspect of their operations that they would like to include in the review.

Field Work

During the fieldwork, Audit Services performs the actual review of departmental procedures and controls.  Interviews may be conducted with key business personnel, as well as other employees, to obtain an understanding of the department’s operations from the employees’ perspectives.   Significant operational processes will also be identified and reviewed for efficiency and effectiveness during this process.  Compliance testing of departmental records may also be performed at this time.   Audit Services makes every effort to consider your employees’ workloads to avoid any conflicts with deadlines or "crunch times."

Communication During The Review

Audit Services will provide frequent updates on the status of the audit. It is our goal to keep you well informed during the audit process. 

Wrap-Up of the Review

Culminating the review is a management report, which includes the scope and objectives of the review, the significant issues identified, and related recommendations for improvement.   The report is first issued in draft form to departmental management only.  An exit conference is then scheduled to discuss the report and to verify that it is factual and complete. After the conference, any necessary revisions, as well as management's responses, are incorporated into the report.   The final report is then distributed to the President, Provost, departmental management, and other appropriate personnel.  An executive summary is also prepared, detailing the most significant observations and recommendations.  The Audit Committee of the Board of Trustees receives executive summaries of all reports issued during the year, and any significant observations are discussed at the periodic meetings.

Feedback to Us

Audit Services has developed a customer satisfaction survey to be completed by an individual in your department who actively participated in the review. This survey, sent with the final report, is designed to assess the effectiveness of our review team and our performance in key areas such as scheduling, coverage, and reporting, and to help us improve   our service to you.  We welcome any comments that youmay have, both positive and negative, regarding the review process.

Follow-Up Process

Audit Services will follow-up on outstanding issues to insure that the action plans have been implemented in a timely manner.