内部审计处执行各种工作,包括:
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每年夏季为下一财政年度编制年度审计计划. 根据法规的要求, 这个计划是以风险评估为基础的, 在计划制定之前的一段时间内,由内部审计办公室执行哪些工作.
通常, the risk assessment process includes interviewing managers to develop a “baseline” of information about activities, 目标, 风险, 减轻控制. 这个过程大约需要30分钟. 在某些年份,管理人员只会被要求更新任何变化的信息. 这个评估不是审计. 而, it collects information to enable the 内部审计署 to determine where it can best spend its resources.
风险评估, 辅以管理层和校董会提供的信息, 是内部审计办公室用来制定年度审计计划的, 提交校董会在八月的校董会会议上批准.
计划变更, 然而, 是否经常需要适应不断变化的环境和未识别的风险.
审计过程包括以下步骤:
All TSUS components are required to provide a quarterly report to 校董会 about their progress resolving open issues. 这些信息包括在每次季度会议提供给董事会成员的董事会手册中. 的 local Audit Director will send a list of all open issues to management each quarter and will perform brief audit procedures to verify the status provided. 当地审计主任将协调这些报告,并传达必要的时间表. Managers are urged to respond promptly in order to ensure timely information is provided to the Board.
的 内部审计署 performs investigations into allegations of waste or abuse received via the System’s fraud reporting hotline, 以及通过国家审计署收到的指控, 和/或其他来源.
由于侦查的特殊性, management is informed about their nature and our related activities on a strictly “need to know” basis. All employees are required to provide information requested by auditors performing such investigations and must maintain confidentiality as requested by the auditor. 除了, we may require employees interviewed to sign attestations regarding the testimony provided and a confidentiality form.
以下是TSUS规则的摘录 & 规定:
诈欺检讨及怀疑挪用公款的内部调查, 盗用, 及其他财政违规行为. 校董会在第八章中制定了反欺诈政策, 一、本细则第一款. 的 System Chief Audit Executive is charged with responsibility for coordinating review and investigative activities as necessary with Component-housed Directors, 组成警察部门, 副校长和总法律顾问办公室, 人力资源办公室, 以及适当的外部执法和其他监督机构. 的 System Chief Audit Executive will make every reasonable and lawful effort to protect the rights and the reputations of those involved in an internal audit review involving allegations of fraud, including the employee/complainant who reports alleged fraud; the individual(s) interviewed during the resultant review; and the individual(s)/entity(ies) against whom the allegations were made. Fraud review results are not routinely disclosed or discussed with anyone other than those who have a legitimate need to know. 如果审查证实存在欺诈行为, the System Chief Audit Executive or his/her designee will prepare and distribute a report in accordance with Paragraph 7.本章第93条. 的 System Chief Audit Executive will communicate substantiated fraud committed by System employees to the State Auditor’s Office in accordance with Texas Government Code §321.022.
的 内部审计办公室组成审计主任对机构的所有审计活动保持全面的了解. 的 组件审核总监 与外部机构,如国家审计署的接口. He/she should be kept informed about all audit activities on campus and should be provided with copies of all audit reports.
在这种情况下, 比如国家审计署, notify component management about upcoming audits or send draft or final audit reports to components, 接收人应向组成部分审计主任提供副本, 除非该机构已经将导演列入副本名单.
Consulting services are advisory in nature and are generally performed at the specific request of management—the 目标 and types of work performed will be collaboratively determined with management. 例子包括:
的 way in which such services are performed is generally agreed with management before work starts, 尽管过程通常遵循本网站其他地方的审计描述.
为了不断改进我们对管理层和组件的服务, we may also request completion of a customer satisfaction survey upon completion of consulting services engagements.