Audit Authority

The chief audit executive and staff of the internal audit activity are authorized to:
  • Have unrestricted access to all functions, records, property and personnel (University Technology Development Corporation and its entities and NSRI Classified Task Orders and related activity are not in the scope/audit universe).
  • Have full and free access to the audit committee (for campus directors and staff this should be accomplished through the chief audit executive).
  • Allocate resources, set frequencies, select subjects, determine scopes of work, and apply the techniques required to accomplish audit objectives.
  • Obtain the necessary assistance of personnel in units of the University where they perform audits, as well as other specialized services from within or outside the University.

The chief audit executive and staff of the internal audit activity are not authorized to:
  • Perform any operational duties for the University or its affiliates.
  • Initiate or approve accounting transactions external to the internal auditing activity.
  • Direct the activities of any University employee not employed by the internal auditing activity, except to the extent such employees have been appropriately assigned to auditing teams or otherwise assist the internal auditors.