Authority and Professional Standards
Authority
Internal Audit operates with full authority and independence. With strict accountability for confidentiality and safeguarding information, as outlined in the charter, the Office has unrestricted access to all University records, systems, physical properties, data, and personnel necessary to carry out its work. All University employees are expected to cooperate, prioritize, and assist Internal Audit in fulfilling its responsibilities.
Professional Standards
The Internal Audit function adheres to the mandatory guidance established by The Institute of Internal Auditors (IIA), which includes:
- The Definition of Internal Auditing
- The Code of Ethics
- The Global Internal Audit Standards
These principles guide the professional practice of internal auditing and serve as benchmarks for evaluating performance. In addition, Internal Audit follows relevant IRS, Federal, and State Laws and Regulations, University policies, and its own standard operating procedures.
