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Section 9 – Auditing and Internal Control

Section 9.3 – Internal Auditing

Date: 10/2/06 — Approved: Finance Board

Internal audits are conducted by AS staff. The individuals that conduct the various audits assists all levels of the administration in achieving A.S. objectives by striving to provide a positive impact on the efficiency and effectiveness of administrative functions. The auditor achieves this impact through independent appraisals, analyses, and counsel related to:

• Assessment of business risk
• Identification and implementation of internal control improvements
• Enhancements to the efficiency and effectiveness of business functions
• Compliance with federal and state regulations and A.S. policies and procedures

The AS staff that conducts these internal audits reports functionally to the AS Controller.

OBJECTIVES OF AUDITS AND REVIEWS

Internal auditors carry out their work in order to:

• Determine whether the AS's overall internal control system and division administrative controls are adequate, effective, and efficient.
• Determine the reliability and adequacy of the accounting, financial, and reporting systems and procedures.
• Determine that AS activities conform to AS policies and procedures, state and federal laws and regulations, contractual obligations, and good business practices.
• Determine the extent to which A.S. assets are accounted for and safeguarded from losses of all kinds, and verify the existence of assets.
• Evaluate operational procedures to determine whether results are consistent with established objectives and goals, and whether the procedures are carried out as planned.
• Evaluate the design of major new electronic data processing systems and major modifications to existing systems before installation to determine whether the system of internal control is adequate, effective, and efficient.

In addition, internal auditors conduct or support investigations, as required or directed.

SCOPE OF AUDIT COVERAGE

The general scope of audit coverage is AS-wide and no function, activity, or division of the AS is exempt from audit and review. No officer, administrator, or staff member may prohibit internal auditors from examining any AS record or interviewing any employee or student that the auditors think relevant to their audits and reviews.

OPERATIONAL LIMITATION OF AUTHORITY AND RESPONSIBILITY

In performing their work, the AS Controller and other internal auditors have neither direct authority over, nor responsibility for, any of the activities reviewed. Internal auditors do not develop and install procedures, prepare records, make management decisions, or engage in any other activity that could be reasonably construed to compromise their independence. Therefore, internal audit reviews and appraisals do not, in any way, substitute for or relieve other AS personnel from their assigned responsibilities.

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