Internal Audit's Responsibility

Everyone within the University has some role in regards to Internal Controls. The roles vary depending on the level of responsibility and the nature of the involvement of the individual.

• The Office of Internal Audit's (OIA) role is to examine the adequacy and effectiveness of the University internal controls and make recommendations where control improvements are needed. Since OIA is to remain independent and objective, it does not have the primary responsibility for establishing or maintaining internal controls. However, the effectiveness of the internal controls are enhanced through the reviews performed and recommendations made by OIA.