Working Papers and Reports

Each campus director and staff of the internal audit activity has the responsibility for maintaining records as follows:

 All internal audit reports, once accepted by the Audit Committee, shall be maintained in accordance with University Records Retention policies. Working papers and other audit files maintained by the CAE and campus Directors are privileged and confidential and may be withheld in response to a public records request. The information contained in working papers and audit files prepared pursuant to a specific audit is not subject to disclosure except to a county attorney, the Nebraska Attorney General or University General Counsel in connection with an investigation made or action taken in the course of the attorney’s official duties, the Nebraska Auditor of Public Accounts or to the Legislative Performance Audit Committee in the course of the committee’s official duties. University units being audited and the federal agencies that have made grants to them shall also have access to the relevant working papers and audit files. For purposes of this subsection, working papers means those documents containing evidence to support the auditor’s findings, opinions, conclusions, and judgments and includes the collection of evidence prepared or obtained by the auditor during the audit. The University may make the working papers available for purposes of a quality assurance review as required by internal auditing standards.